The Ethics of Tax Evasion

@article{Bagus2011TheEO,
  title={The Ethics of Tax Evasion},
  author={Philipp Bagus and Walter E. Block and Marian Eabrasu and David Howden and J{\'e}r{\'e}mie Rostan},
  journal={Wiley-Blackwell: Business \& Society Review},
  year={2011}
}
A wide and growing consensus views taxation as fundamentally coercive in nature. Regardless of the magnitude of the tax or the agents perpetrating it, this fundamental coercive element remains. Tax evasion must consequently be treated as an effort to convert this coercive behavior into voluntary transactions. By altering the conditions of payment and receipt of goods and services, taxation veils both consumers' and producers' preferences. Critics of tax evasion have left unanswered the question… 
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