In , Martin Crowe, a Catholic priest, wrote
a doctoral dissertation titled “The Moral Obligation of Paying Just Taxes”.
His dissertation summarized and analyzed 500 years of theological and
philosophical debate on this topic, much of which took place in Latin. Since
Crowe’s dissertation, not much has been written on the topic of tax evasion
from an ethical perspective, with a few exceptions. In
, a few articles were
published on the ethics of tax evasion in the Journal of Accounting, Ethics
& Public Policy. An edited book on this topic was published in
The present paper summarizes, updates and expands on Crowe’s work and the
other more recent work that has been published on this topic. Three basic
views on the ethics of tax evasion have emerged over the centuries. This
article presents and critiques those three views and raises some questions
about points that have not yet been explored in the literature.
Other papers of McGee’s available on-line include:
There are some new tax credits coming — one set of credits for various types of more fuel-efficient motor vehicles,
and another set for energy-saving home improvements (from reflective roofs to
insulation to more efficient water heaters and furnaces to solar cells and
solar water heaters).
If you think you’ll have a hard time getting under the tax line
, you may want to
into this. $15,000 extra taxable income can suddenly become
untaxable if you get a $2,000 tax credit for buying $6,750 worth of home solar
power — and then your electricity bill will go down too!