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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 12: Is There Any International Fundamental Right Against an International General Anti-avoidance Rule?
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