Special Issue "Taxation, Religion, and Morality"
A special issue of Religions (ISSN 2077-1444).
Deadline for manuscript submissions: closed (15 August 2020).
Interests: taxation, ethics; international trade; public policy; accounting; philosophy
Religions is publishing a Special Issue on the interrelated topics of religion, taxation, and morality. The focus of this Special Issue is to examine taxation from a religious and/or moral perspective. The scope is very broad and may include any topic mentioned in the Summary, as well as other related topics. The purpose of this Special Issue is to expand the moral and religious literature on the subject of taxation. The vast majority of articles and books that have been published on taxation focus on the technical, economic or legal aspects of taxation and tax evasion. This Special Issue aims to go beyond these narrowly focused approaches and open up the discussion to include religious and moral aspects of the subject. It will supplement and expand on the existing literature.
Topics might include but will not be limited to the following: the ethics of taxation; the ethics of tax evasion; the ethics of tax avoidance; religious and/or ethical aspects of redistribution; religious and/or ethical aspects of the graduated income tax; the ethics of income tax, sales tax, value added tax, property tax, inheritance tax, death tax, excise taxes, the Social Security tax; the fair share argument; taxation/tax evasion in the literature of Christianity, Islam, Judaism, Religion X (insert religion here); under what circumstances might tax evasion be justified on moral or religious grounds? moral uses of tax funds; is it ethical to tax individuals to fund abortion? The education of other people’s children? Health care? How serious is tax evasion compared to other crimes? Should individuals be forced to pay for government services they do not want? Should individuals be forced to contribute to Social Security? Should individuals be exempted from paying a tax if they agree not to accept the related government benefits (Social Security, health care, education, etc.)? Should the tax system be structured to affect behavior (i.e., sin taxes, such as high taxes on tobacco and alcohol)? Should corporations be taxed, given the fact that they cannot vote? Should individuals who receive government benefits be permitted to vote? Should individuals who do not pay taxes be permitted to vote? Should individuals be forced to pay an exit tax if they want to give up their citizenship and leave the country?
Prof. Robert W. McGee
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a double-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Religions is an international peer-reviewed open access monthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1000 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
- tax evasion
- tax avoidance