LEADER 04030nam 2200625 a 450 001 9910452380903321 005 20200520144314.0 010 $a1-4619-0780-2 010 $a1-4384-4272-6 035 $a(CKB)2550000000106504 035 $a(EBL)3407050 035 $a(SSID)ssj0000703088 035 $a(PQKBManifestationID)11477301 035 $a(PQKBTitleCode)TC0000703088 035 $a(PQKBWorkID)10687195 035 $a(PQKB)11088415 035 $a(MiAaPQ)EBC3407050 035 $a(Au-PeEL)EBL3407050 035 $a(CaPaEBR)ebr10570792 035 $a(OCoLC)903210308 035 $a(EXLCZ)992550000000106504 100 $a20110722d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTax cheating$b[electronic resource] $eillegal, but is it immoral? /$fDonald Morris 210 $aAlbany $cExcelsior Editions$dc2012 215 $a1 online resource (292 p.) 225 1 $aExcelsior Editions 300 $aDescription based upon print version of record. 311 $a1-4384-4271-8 320 $aIncludes bibliographical references and index. 327 $a""Tax Cheating: Illegala???But Is It Immoral?""; ""Tax Cheating: Illegala???But Is It Immoral?""; ""Contents""; ""Preface""; ""Acknowledgments""; ""Chapter One: Tax Cheatinga???The Problem""; ""Introduction""; ""Tax Cheating""; ""Tax Fairness""; ""The Meaning of Cheating in Tax""; ""Tax Fraud""; ""Penalties and Deterrence""; ""Cheatinga???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"" 327 $a""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"" 327 $a""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 Lawa???Transparency"" 327 $a""Chapter Eight: Compliance, Complexity, Conscience, and Fairness""""The Moral Dimension of Tax Compliance""; ""The Matthew Effect""; ""Our Vision of a Fair Share""; ""The Moral Quality of Actions""; ""Enlisting Conscience in Reducing Tax Cheating""; ""Conscientious Objectors""; ""Civil Disobedience""; ""Afterword""; ""Notes""; ""Selected Bibliography Excluding Public Documents""; ""Index"" 410 0$aExcelsior Editions 606 $aTax evasion$xMoral and ethical aspects$zUnited States 606 $aIncome tax$xMoral and ethical aspects$zUnited States 606 $aTaxation$xMoral and ethical aspects$zUnited States 608 $aElectronic books. 615 0$aTax evasion$xMoral and ethical aspects 615 0$aIncome tax$xMoral and ethical aspects 615 0$aTaxation$xMoral and ethical aspects 676 $a172/.1 700 $aMorris$b Donald$f1945-$0915198 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910452380903321 996 $aTax cheating$92051101 997 $aUNINA