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Silver Winner, ForeWord Book of the Year in the Political Science CategoryFinalist for the 2013 Eric Hoffer Book Awards presented by Hopewell PublicationsFrom unreported gambling winnings and inflated claims of the value of clothing donated to charity to money hidden in Swiss bank accounts and high-profile tax schemes plotted by celebrities and business leaders, the range of tax cheating opportunities is wide and the boundaries and moral status can be hazy. Considering the behavior of individuals and small businesses as well as the involvement of congress and the IRS, Donald Morris combines insights from law, psychology, sociology, criminology, accounting, economics, and philosophy to examine the ethical issues surrounding tax cheating and implications for tax policy.

Income tax -- Moral and ethical aspects -- United States. --- Tax evasion -- Moral and ethical aspects -- United States. --- Taxation -- Moral and ethical aspects -- United States. --- Tax evasion --- Income tax --- Taxation --- Political Science --- Law, Politics & Government --- Public Finance --- Moral and ethical aspects --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Personal income tax --- Taxable income --- Taxation of income --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation, Evasion of --- Evasion --- Finance, Public --- Revenue --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- White collar crimes --- E-books

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This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem.  The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated. .

Corporations -- Taxation -- Law and legislation. --- Tax evasion. --- Corporations --- Tax evasion --- Law, Politics & Government --- Law, General & Comparative --- Taxation --- Law and legislation --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation, Evasion of --- Evasion --- Law. --- Tax accounting. --- Tax laws. --- Ethics. --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Public finance. --- Private International Law, International & Foreign Law, Comparative Law. --- Business Taxation/Tax Law. --- Financial Law/Fiscal Law. --- Cameralistics --- Public finance --- Currency question --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Law of nations --- Nations, Law of --- Public international law --- Law --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Legal polycentricity --- Deontology --- Ethics, Primitive --- Ethology --- Moral philosophy --- Morality --- Morals --- Philosophy, Moral --- Science, Moral --- Philosophy --- Values --- Tax laws --- Tax legislation --- Tax regulations --- Finance, Public --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Jurisprudence --- Legislation --- Civil law --- Accounting --- Law and legislation. --- Public finances