LEADER 04931nam  2200685 a 450 
001 9910818610203321
005 20240417032102.0
010   $a1-4619-0780-2
010   $a1-4384-4272-6
024 7 $a10.1515/9781438442723
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(Au-PeEL)EBL3407050
035   $a(CaPaEBR)ebr10570792
035   $a(OCoLC)903210308
035   $a(DE-B1597)682449
035   $a(DE-B1597)9781438442723
035   $a(MiAaPQ)EBC3407050
035   $a(EXLCZ)992550000000106504
100   $a20110722d2012      uy         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aTax cheating $eillegal, but is it immoral? /$fDonald Morris
205   $a1st ed.
210   $aAlbany $cExcelsior Editions$dc2012
215   $a1 online resource (292 p.)
225 1 $aExcelsior Editions
300   $aDescription based upon print version of record.
311   $a1-4384-4270-X 
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""
330   $aSilver Winner, ForeWord Book of the Year in the Political Science CategoryFinalist for the 2013 Eric Hoffer Book Awards presented by Hopewell PublicationsFrom unreported gambling winnings and inflated claims of the value of clothing donated to charity to money hidden in Swiss bank accounts and high-profile tax schemes plotted by celebrities and business leaders, the range of tax cheating opportunities is wide and the boundaries and moral status can be hazy. Considering the behavior of individuals and small businesses as well as the involvement of congress and the IRS, Donald Morris combines insights from law, psychology, sociology, criminology, accounting, economics, and philosophy to examine the ethical issues surrounding tax cheating and implications for tax policy.
410  0$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$zUnited States
615  0$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-$01691371
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910818610203321
996   $aTax cheating$94067677
997   $aUNINA