Ethics and Taxation

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About Ethics And Taxation

Product Description This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement.  In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as:  • the nature of government  • the relation between government (the state) and its subjects or citizens  • the moral justification of taxes • the link between property and taxation • tax planning, evasion and avoidance  • corporate social responsibility • the use of coercive power in collecting taxes and enforcing tax laws  • ethical standards for tax advisors  • tax payer rights  • the balance between individual rights to liberty and privacy, and government compliance and information requirements  • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.  Review “By bringing together ideas that have disparate origins but a common connection through taxation, as well as esteemed authors with different experiences and perspectives, this book provides another valuable contribution to an area of study which in recent years is seeing renewed interest. The world is rendered a better place through considered debates and this book is … bursting with dialecticism, leading readers to refine, reflect upon and better their understandings of tax.” (Stephen Daly, British Tax Review, Issue 3, 2020) From the Back Cover This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement.  In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as:  • the nature of government  • the relation between government (the state) and its subjects or citizens  • the moral justification of taxes • the link between property and taxation • tax planning, evasion and avoidance  • corporate social responsibility • the use of coercive power in collecting taxes and enforcing tax laws  • ethical standards for tax advisors  • tax payer rights  • the balance between individual rights to liberty and privacy, and government compliance and information requirements  • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.  About the Author Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.