The Ethics of Tax Evasion

  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},
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… 
Towards a Convergence of the Ethics of Tax Evasion and Secession
The scholars who advocate secession on the ground that minorities are entitled to self-determination (i.e., a collective right to separate from a larger State) usually leave out further thought on
Ethics of Corporate Taxation: A Systematic Literature Review
In recent times, corporations have been scrutinized for their tax behavior. Various groups of stakeholders have expressed their concern over certain corporate tax strategies that allow multinationals
Circumvention of Trade Defence Measures and Business Ethics
With the rise of globalization, the debate around free trade versus fair trade and liberalism versus protectionism has become increasingly complicated. At times, the regulations of the World Trade
Cheating in Business: A Metaethical Perspective
Although the managerial practice of cheating spans complex and heterogeneous situations (from deception and trickery to fraud and swindling), most business ethics scholars consider that the very idea
Vers la fin du secret bancaire dans les centres financiers offshore : Une question d’éthique et de concurrence fiscale
This paper is a survey of the literature that studies the end of bank secrecy in offshore financial centers. Research in this area can be read under two perspectives. On the one hand, the existence
Harm and Consent
‘Consent’ is the cornerstone of morality in general, and more particularly of assessing the morality of business practices, given that they are defined as contractual. Consent is a key moral bottom
Moral Bottom Lines
As outlined in the introduction, business opportunities and moral choices are often intertwined. Managerial decisions have financial and legal constraints; they also have to take moral issues into
An analysis of current tax revolt factors in South Africa
The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in
Conclusion: Let’s Start From Four
In the opening scene of the Italian movie Ricomincio da tre (1981), Massimo Troisi abruptly says, ‘I want to leave everything behind and start from three!’ Lello Arena retorts in response, correcting


This paper seeks to examine the relationship between fiscal inequity and tax evasion using an experimental approach. In the experiment, human subjects are faced with hypothetical tax evasion
The Ethics of Liberty
In recent years, libertarian impulses have increasingly influenced national and economic debates, from welfare reform to efforts to curtail affirmative action. Murray N. Rothbard's classic The Ethics
The Ethics of Money Production
Government interventions have always played a central role in the production of money. Invariably, they have been justified by invoking the common good. More than in other applications of virtue
Black Markets and Optimal Evadable Taxation
In a simple model of evadable indirect taxation, some surprises emerge. Because of a ‘market-thinning’ effect of high prices, high taxes induce multiple equilibria (low-price black markets and
Taxation, economic prosperity, and distributive justice
1. Social philosophy and tax regimes in the United States, 1763 to the present W. Elliot Brownlee 2. The impact of tax policy on economic growth, income distribution and allocation of taxes James D.
The Ethics of Countering the Private Counterfeiter: Rejoinder to Block
Counterfeiting is, and should be, a crime. It involves theft by deception, and the stealing of goods or other valuables using false claims to money. But what about counterfeiting money that is
Private-property rights, erroneous interpretations, morality, and economics: Reply to demsetz
Professor Harold Demsetz and I have been involved in an intellectual dispute which has taken place over several years. I can hardly have a better debating partner. He is easily amongst the half dozen
For Good and Evil: The Impact of Taxes on the Course of Civilization
The first edition of Adams' study of the history of taxation had heads turning across the nation, with excited reviews appearing in dozens of national newspapers and magazines in addition to local
Coase and Demsetz on Private Property Rights
In his seminal work, "The Problem of Social Cost," Coase held that in cases of private property right disputes involving what have been called externalities, "with costless market transactions, the
* " Coase, get your cattle off my land. " –Walter Block In one sentence, Walter Block called into question Ron Coase's central conclusion in his now-famous theorem, namely, that the original