Morris Tax Cheating

Illegal--But Is It Immoral?
1. Auflage 2012
ISBN: 978-1-4384-4272-3
Verlag: De Gruyter
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 290 Seiten, Format (B × H): 152 mm x 229 mm

Reihe: Excelsior Editions

An examination of the ethical issues surrounding tax cheating and implications for public policy.

Autoren/Hrsg.

Morris, Donald

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

Acknowledgments

Preface

1. Tax Cheating—The Problem

Introduction
Tax Cheating
Tax Fairness
The Meaning of Cheating in Tax
Tax Fraud
Penalties and Deterrence
Cheating—Specific Characteristics

2. The Tax Gap, Tax Protestors, and Small Business

The Voluntary Tax System
The World of Tax Protestors
The Gaping Tax Gap
Small Business and the Tax Gap
The Broken Window of Opportunity

3. Tax Complexity

The Complexity Problem
Is Complexity to Blame?
The Moral Dilemma
Nonvoluntary Taxation
Complexity and Morals
Is There Ever a Time for Draconian Measures?

4. The Moral Duty to Obey the Law

Morality and Legality
Ethical Relativism and Absolutism
The Role of Morality in the Law
Moral Obedience to the Law
The Ethics of Tax Evasion
Justifying a Moral Duty

5. Cheating, Competition, and Fairness

Cheating and Competition
Hand-to-Hand Combat
Fairness and Equality
Getting What You Pay For
What If Everyone Cheated?
The Uneven Playing Field

6. Unintentional Cheating

A Fork in the Road
Fair Share Argument
Unintended Cheating
The Meaning of Cheating in Football
Blaming the Messenger

7. The Courts, Equity, and Taxes Due

Taxes and Equity
Rules and Principles
The Innocent Spouse Rules
The Courts and Equity
Equity, Subjectivity, and Negligence
The Bankrupt Taxpayer
Interpreting the Law—Transparency

8. Compliance, Complexity, Conscience, and Fairness

The Moral Dimension of Tax Compliance
The Matthew Effect
Our Vision of a Fair Share
The Moral Quality of Actions
Enlisting Conscience in Reducing Tax Cheating
Conscientious Objectors
Civil Disobedience

Notes
Selected Bibliography Excluding Public Documents

Über Autor(innen)

Donald Morris is Associate Professor of Accounting at the University of Illinois Springfield. He is a CPA, Certified Fraud Examiner, and a former tax practitioner with eighteen years of experience, including ten years as owner of his own firm in the Chicago area. He is the coauthor (with Lois Ruffner Plank, Bryan R. Plank, and Christie Plank Ciraulo) of Accounting Desk Book: The Accountant's Everyday Instant Answer Book, 2011 Edition, and the author of Opportunity: Optimizing Life's Chances and Dewey and the Behavioristic Context of Ethics.