Tariffs as a Form of Taxation: Is Evasion Unethical?
Robert W. McGee
Florida International University - School of Accounting
Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2, pp. 376-385, Spring 1999
Abstract:
Tariffs are a form of sales or excise taxation in the sense that they force people to pay more for a product than would be the case in a free market. Just as one can avoid a sales tax by not making a purchase, one may avoid a tariff by not purchasing the product on which the tariff is placed. However, there may be ways to purchase a product and avoid the tariff. In such cases, is evasion unethical? The author explores this question from several economic, ethical and religious perspectives.
Keywords: tariff, taxation, tax evasion, ethics
JEL Classifications: A13, D63, F1, H26
Accepted Paper Series
Suggested Citation
McGee, Robert W. , Tariffs as a Form of Taxation: Is Evasion Unethical?. Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2, pp. 376-385, Spring 1999. Available at SSRN: http://ssrn.com/abstract=242565 or doi:10.2139/ssrn.242565
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