rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: Ethics of Tax Evasion
    sub title: Perspectives in Theory and Practice
  name:
    name part: McGee, Robert W.
    role:
      role term: editor.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: xxu
    date issued: 2012
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVI, 692 p. online resource.
  abstract: Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making. .
  note: edited by Robert W. McGee.
  subject:
    topic: Business
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Law
    topic: Philosophy
  subject:
    topic: Law
  subject:
    topic: Public finance
  subject:
    topic: Business and Management
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: Public Economics
  subject:
    topic: Theories of Law, Philosophy of Law, Legal History
  classification: HF5681.T3
  classification: 658.153
  classification: 336.2
  related item:
    title info:
      title: Springer eBooks
  identifier: 9781461412878
  identifier: http://dx.doi.org/10.1007/978-1-4614-1287-8
  record info:
    record creation date: 111219
    record change date: 20151204171509.0
    record identifier: 978-1-4614-1287-8