Ethics and Taxation, a welcome book, through interdisciplinary contributions from law, philosophy, sociology, and economics, is the first to deeply explore the ethical challenges present in today’s ever-more-complex domain of tax practice and regulation. Contemporary tax systems are increasingly marked by tensions between formal legality and broader expectations of fairness, responsibility, and the common good. The widening gap between legality and legitimacy has deepened public scepticism towards both taxpayers and the institutions tasked with enforcing tax law.
