>From ERN's Public Economics Abstracts:
> "When Is Tax Evasion Unethical?"
> BY: ROBERT W. MCGEE
> The Dumont Institute for Public Policy Research
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> Paper ID: Policy Analysis No. 11
> Date: July 1996
> Contact: Robert W. Mcgee
> E-Mail: MAILTO:bob at dumontinst.com
> Postal: The Dumont Institute for Public Policy
> Research, 236 Johnson Avenue, Dumont, New
> Jersey 07628
> Phone: (201) 501-8574
> Fax: Not Available
> A few years ago the Roman Catholic Church issued a revised
> catechism that categorizes tax evasion as a sin. Part I of
> this article explores the arguments that could be used to
> support the view that tax evasion is a sin, or is unethical.
> Part II presents arguments to support the position that there
> is nothing sinful or ethically wrong with tax evasion. The
> article concludes that the arguments offered to support the
> view that tax evasion is sinful or unethical do not hold up
> under analysis, and suggests that it is the tax collectors
> who might be guilty of sin, since they participate in the
> taking of property without the owner's consent.
> JEL Classification: H26