Coverart for item
The Resource Ethics and taxation

Ethics and taxation

Label
Ethics and taxation
Title
Ethics and taxation
Contributor
Subject
Language
eng
Summary
There exists by necessity a correlation between law and morality. This book addresses the underlying ethical foundations of taxation. It demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: (I) tax policy and design of tax law; (II) ethical standards and obligations for tax advisors and taxpayers and (III) tax law enforcement
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Brederode, R.F.W. van
http://library.link/vocab/subjectName
  • tax morale
  • tax policy
  • taxpayer rights
  • justification
  • tax avoidance
  • tax evasion
  • tax planning
  • corporate social responsibility
  • tax adviser
  • tax competition
  • corporate governance
  • enforcement
  • tax compliance
  • digital economy
  • exchange of information
  • abuse of law
  • State aid
  • advance tax ruling
  • rule of law
  • big data
  • GAAR
  • fiscal sociology
Label
Ethics and taxation
Instantiates
Publication
Contents
  • Introduction: Why ethics matter in taxation
  • Brederode, R.F.W. van
  • ; p. 1-19
  • The moral basis for taxation
  • Frecknall-Hughes, J.
  • ; p. 23-45
  • Social contract and beyond: sociability, reciprocity and tax ethics
  • Gribnau, H.
  • Dijkstra, C
  • ; p. 47-90
  • Libertarian perspectives on the ethics of taxation
  • Block, W.E.
  • Torsell, C.
  • ; p. 91-113
  • Head, proportional, or progressive taxation: an evaluation based on jewish and christian ethics
  • Green, R.M.
  • ; p. 115-144
  • Developing moral standards for taxation
  • Bird-Pollan, J.
  • ; p. 145-163
  • Global tax justice: who's involved?
  • Peters, C.
  • ; p. 165-187
  • Taxpayers' subjective concepts of taxes, tax evasion, and tax avoidance
  • Kogler, C.
  • Kirchler, E.
  • ; p. 191-205
  • Ethical standards for tax planning by corporations
  • Jallai, A-G.
  • ; p. 207-231
  • Ethical standards for tax advisers
  • Walpole, M.
  • ; p. 233-247
  • Taxpayer rights and protections in a digital global environment
  • Bentley, D.
  • ; p. 251-294
  • Is there any international fundamental right against an international general anti-avoidance rule?
  • Rolim, J.D.
  • ; p. 295-321
  • Countermeasures to tax fraud, evasion and avoidance: a critical review
  • Brederode, R.F.W. van
  • ; p. 323-358
  • Tax rulings, State aid and the rule of law
  • Bal, A.
  • ; p. 359-377
  • Cross-border big data flows and taxpayer privacy
  • Cockfield, A.J.
  • ; p. 379-396
  • The ethical tax judge
  • Brooks, K.
  • ; p. 397-412
Extent
xxi, 412 p.
Isbn
9789811500886
Label
Ethics and taxation
Publication
Contents
  • Introduction: Why ethics matter in taxation
  • Brederode, R.F.W. van
  • ; p. 1-19
  • The moral basis for taxation
  • Frecknall-Hughes, J.
  • ; p. 23-45
  • Social contract and beyond: sociability, reciprocity and tax ethics
  • Gribnau, H.
  • Dijkstra, C
  • ; p. 47-90
  • Libertarian perspectives on the ethics of taxation
  • Block, W.E.
  • Torsell, C.
  • ; p. 91-113
  • Head, proportional, or progressive taxation: an evaluation based on jewish and christian ethics
  • Green, R.M.
  • ; p. 115-144
  • Developing moral standards for taxation
  • Bird-Pollan, J.
  • ; p. 145-163
  • Global tax justice: who's involved?
  • Peters, C.
  • ; p. 165-187
  • Taxpayers' subjective concepts of taxes, tax evasion, and tax avoidance
  • Kogler, C.
  • Kirchler, E.
  • ; p. 191-205
  • Ethical standards for tax planning by corporations
  • Jallai, A-G.
  • ; p. 207-231
  • Ethical standards for tax advisers
  • Walpole, M.
  • ; p. 233-247
  • Taxpayer rights and protections in a digital global environment
  • Bentley, D.
  • ; p. 251-294
  • Is there any international fundamental right against an international general anti-avoidance rule?
  • Rolim, J.D.
  • ; p. 295-321
  • Countermeasures to tax fraud, evasion and avoidance: a critical review
  • Brederode, R.F.W. van
  • ; p. 323-358
  • Tax rulings, State aid and the rule of law
  • Bal, A.
  • ; p. 359-377
  • Cross-border big data flows and taxpayer privacy
  • Cockfield, A.J.
  • ; p. 379-396
  • The ethical tax judge
  • Brooks, K.
  • ; p. 397-412
Extent
xxi, 412 p.
Isbn
9789811500886

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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