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 • the use of coercive power in collecting taxes and enforcing tax laws  • ethical standards for tax advisors  • tax payer rights  • the balance between individual rights to liberty and privacy, and government compliance and information requirements  • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.