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Ethics and Taxation

Overview of attention for book
Cover of 'Ethics and Taxation'

Table of Contents

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    Book Overview
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    Chapter 1 Introduction: Why Ethics Matter in Taxation
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    Chapter 2 The Moral Basis for Taxation
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    Chapter 3 Social Contract and Beyond: Sociability, Reciprocity and Tax Ethics
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    Chapter 4 Libertarian Perspectives on the Ethics of Taxation
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    Chapter 5 Head, Proportional, or Progressive Taxation: An Evaluation Based on Jewish and Christian Ethics
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    Chapter 6 Developing Moral Standards for Taxation
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    Chapter 7 Global Tax Justice: Who’s Involved?
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    Chapter 8 Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance
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    Chapter 9 Ethical Standards for Tax Planning by Corporations
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    Chapter 10 Ethical Standards for Tax Advisers
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    Chapter 11 Taxpayer Rights and Protections in a Digital Global Environment
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    Chapter 12 Is There Any International Fundamental Right Against an International General Anti-avoidance Rule?
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    Chapter 13 Countermeasures to Tax Fraud, Evasion and Avoidance: A Critical Review
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    Chapter 14 Tax Rulings, State Aid and the Rule of Law
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    Chapter 15 Cross-Border Big Data Flows and Taxpayer Privacy
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    Chapter 16 The Ethical Tax Judge
Attention for Chapter 8: Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance
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Readers on

mendeley
50 Mendeley
Summary
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Chapter title
Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance
Chapter number 8
Book title
Ethics and Taxation
Published by
Springer, Singapore, January 2020
DOI 10.1007/978-981-15-0089-3_8
Book ISBNs
978-9-81-150088-6, 978-9-81-150089-3
Authors

Christoph Kogler, Erich Kirchler, Kogler, Christoph, Kirchler, Erich

View on publisher site
Mendeley readers

Mendeley readers

The data shown below were compiled from readership statistics for 50 Mendeley readers of this research output. Click here to see the associated Mendeley record.

Geographical breakdown

Country Count As %
Unknown 50 100%

Demographic breakdown

Readers by professional status Count As %
Student > Bachelor 4 8%
Student > Doctoral Student 4 8%
Unspecified 3 6%
Student > Master 3 6%
Other 1 2%
Other 6 12%
Unknown 29 58%
Readers by discipline Count As %
Business, Management and Accounting 10 20%
Economics, Econometrics and Finance 6 12%
Unspecified 3 6%
Psychology 2 4%
Unknown 29 58%

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