Tariffs as a Form of Taxation: Is Evasion Unethical?

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 Classification: A13, D63, F1, H26