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In this chapter we delve into political and legal theory to find an answer to this question. Social contract theorists and their critics searched principles for a viable civil polity. Hobbes, Spinoza and Hume focused on political and legal authority and obedience grounding their theories in various pictures of human motivations and human sociability. These different starting points resulted in diverging conceptualisations of the relationships between ruler and subjects and between subjects and fellow subjects in terms of reciprocity.
We will show the consequences thereof for the relationship between tax law and morality. Different conceptions of the reciprocal relationships involved may invite behaviour varying from minimalist compliance to a more liberal compliance with tax law. Taxpayers facing absolute sovereignty may thus adopt a legalistic attitude and be willing to exploit the letter of the law or loopholes rather than stay within the spirit of applicable tax legislation.
|Title of host publication||Ethics and taxation|
|Editors||Robert van Brederode|
|Place of Publication||Singapore|
|Number of pages||44|
|Publication status||Published - 2019|
- Social contract theory, contractualism, Hobbes, Spinoza, Hume, tax compliance, letter of the law, spirit of the law, legalism, formalism, reciprocity
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Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V., Smit, D., Op Heij, D., Onţanu, E. A., Salah, O., Wijntjens, L., van Norden, G. & van den Bosch, S.
1/01/19 → 31/12/24
Project: Research project