The Resource Moralische Aspekte der Besteuerung

Moralische Aspekte der Besteuerung

Label
Moralische Aspekte der Besteuerung
Title
Moralische Aspekte der Besteuerung
Creator
Subject
Language
eng
Summary
What are the conditions under which a moral justification of taxation is possible? This question does not only interest philosophers and economists from a scientific point of view, but it can have considerable practical relevance as well because the willingness of citizens to pay taxes may depend upon whether they consider taxation as being morally justified or not. This paper attempts to give some answers on the question what these conditions are. First, the impact of tax ethics on tax evasion is demonstrated. After this, some (philosophical) considerations are presented concerning the moral justification of taxation, i.e. when we might speak of a moral obligation to pay taxes. Then, some papers are considered which try to determine institutional factors that may have an impact on tax ethics. The paper finishes with some remarks about possibilities to raise tax ethics
http://library.link/vocab/creatorName
Kirchgässner, G
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Discussion Paper
Series volume
no. 2001-19
http://library.link/vocab/subjectName
  • tax evasion
  • tax compliance
  • fiscal sociology
  • canons of taxation
Label
Moralische Aspekte der Besteuerung
Publication
Extent
22 p.

Library Locations

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