This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: ¿ the nature of government ¿ the relation between government (the state) and its subjects or citizens ¿ the moral justification of taxes ¿ the link between property and taxation ¿ tax planning, evasion and avoidance ¿ corporate social responsibility