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Vol 25 No 2 Feb/March 2020

Book of the Month

Cover of Kerr & Hunter on Receivers and Administrators

Kerr & Hunter on Receivers and Administrators

Edited by: Thomas Robinson, Peter Walton
Price: £315.00

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Ethics and Taxation

Edited by: Robert van Brederode

ISBN13: 9789811500886
To be Published: December 2019
Publisher: Springer-Verlag
Country of Publication: Singapore
Format: Hardback
Price: £109.99

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

Chapter 1: Introduction
Chapter 2: The Concept of Ethics and Morality and Its Development in Public Opinion
Chapter 3: Moral Basis of Taxation
Chapter 4: Libertarian Perspectives on the Justification of Taxation
Chapter 5: Judeo-Christian Perspectives on Taxation
Chapter 6: Developing Moral Standards for Taxation
Chapter 7: Global Tax Justice
Chapter 8: Ethics in Tax Treaty Interpretation: On the Role of the Competent Authority
Chapter 9: Social Contracts and Ethics
Chapter 10: Moral Limitations to the Burden of Tax Compliance
Chapter 11: Ethical Standards for Corporations
Chapter 12: Considerations for an Ethical Relationship between Tax Advisors and Revenue Agents
Chapter 13: A Comparative Study of Taxpayer Rights and Protections in a Digital Global Environment
Chapter 14: International Human Rights and Abuse of Law
Chapter 15: Taxpayer Perceptions of Tax Avoidance and Evasion
Chapter 16: Executive and Judicial Branch Responses to Tax Evasion and Avoidance in the EU
Chapter 17: EU State Aid Investigations and the Principle of Legal Certainty
Chapter 18: Taxpayer Privacy and Cross-border Tax Information Exchange
Chapter 19: Are Blacklisting and Public Shaming Ethically Acceptable Enforcement Tools?
Chapter 20: Fairness Considerations in Judicial Decision-making Processes