04030nam 2200625 a 450 991045238090332120200520144314.01-4619-0780-21-4384-4272-6(CKB)2550000000106504(EBL)3407050(SSID)ssj0000703088(PQKBManifestationID)11477301(PQKBTitleCode)TC0000703088(PQKBWorkID)10687195(PQKB)11088415(MiAaPQ)EBC3407050(Au-PeEL)EBL3407050(CaPaEBR)ebr10570792(OCoLC)903210308(EXLCZ)99255000000010650420110722d2012 uy 0engur|n|---|||||txtccrTax cheating[electronic resource] illegal, but is it immoral? /Donald MorrisAlbany Excelsior Editionsc20121 online resource (292 p.)Excelsior EditionsDescription based upon print version of record.1-4384-4271-8 Includes bibliographical references and index.""Tax Cheating: Illegal�But Is It Immoral?""; ""Tax Cheating: Illegal�But Is It Immoral?""; ""Contents""; ""Preface""; ""Acknowledgments""; ""Chapter One: Tax Cheating�The Problem""; ""Introduction""; ""Tax Cheating""; ""Tax Fairness""; ""The Meaning of Cheating in Tax""; ""Tax Fraud""; ""Penalties and Deterrence""; ""Cheating�Specific Characteristics""; ""Chapter Two: The Tax Gap, Tax Protestors, and Small Business""; ""The Voluntary Tax System""; ""The World of Tax Protestors""; ""The Gaping Tax Gap""; ""Small Business and the Tax Gap""; ""The Broken Window of Opportunity""""Chapter Three: Tax Complexity""""The Complexity Problem""; ""Is Complexity to Blame?""; ""The Moral Dilemma""; ""Nonvoluntary Taxation""; ""Complexity and Morals""; ""Is There Ever a Time for Draconian Measures?""; ""Chapter Four: The Moral Duty to Obey the Law""; ""Morality and Legality""; ""Ethical Relativism and Absolutism""; ""The Role of Morality in the Law""; ""Moral Obedience to the Law""; ""The Ethics of Tax Evasion""; ""Justifying a Moral Duty""; ""Chapter Five: Cheating, Competition, and Fairness""; ""Cheating and Competition""; ""Hand-to-Hand Combat""; ""Fairness and Equality""""Getting What You Pay For""""What If Everyone Cheated?""; ""The Uneven Playing Field""; ""Chapter Six: Unintentional Cheating""; ""A Fork in the Road""; ""Fair Share Argument""; ""Unintended Cheating""; ""The Meaning of Cheating in Football""; ""Blaming the Messenger""; ""Chapter Seven: The Courts, Equity, and Taxes Due""; ""Taxes and Equity""; ""Rules and Principles""; ""The Innocent Spouse Rules""; ""The Courts and Equity""; ""Equity, Subjectivity, and Negligence""; ""The Bankrupt Taxpayer""; ""Interpreting the Law�Transparency""""Chapter Eight: Compliance, Complexity, Conscience, and Fairness""""The Moral Dimension of Tax Compliance""; ""The Matthew Effect""; ""Our Vision of a Fair Share""; ""The Moral Quality of Actions""; ""Enlisting Conscience in Reducing Tax Cheating""; ""Conscientious Objectors""; ""Civil Disobedience""; ""Afterword""; ""Notes""; ""Selected Bibliography Excluding Public Documents""; ""Index""Excelsior EditionsTax evasionMoral and ethical aspectsUnited StatesIncome taxMoral and ethical aspectsUnited StatesTaxationMoral and ethical aspectsUnited StatesElectronic books.Tax evasionMoral and ethical aspectsIncome taxMoral and ethical aspectsTaxationMoral and ethical aspects172/.1Morris Donald1945-915198MiAaPQMiAaPQMiAaPQBOOK9910452380903321Tax cheating2051101UNINA