Weitere Kapitel dieses Buchs durch Wischen aufrufen
The scholars who advocate secession on the ground that minorities are entitled to self-determination (i.e., a collective right to separate from a larger State) usually leave out further thought on the ethics of tax evasion (i.e., the individual right to evade taxation). The aim of this chapter is to fill this gap by showing that the ethics of secession and tax evasion might converge. If it is morally permissible for some minorities in a given territory to evade the rule and taxation of the State legislating in a given geographic area, and eventually to secede from the respective State, why should not this right apply to anyone, regardless his religion or ethnic background? Moreover, why should this right depend on such arbitrary criteria as religion or ethnicity, and not be extended to any individual in disagreement with the legislation of its State?
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Agnew, J. A. 2002. Place and Politics in Modern Italy. Chicago: Chicago University Press.
Bagus, Ph, Block, W., Eabrasu, M., Howden, D. & Rostan, J. 2011. ‘The Ethics of Tax Evasion.’ Business and Society Review, 116:3, 375–401.
Balibar, E. & Wallerstein, I. 1991. Race, Nation, Class. Ambiguous Identities. London: Verso.
Bastiat, F. 1950. The Law. Irvington-on-Hudson, N.Y.: Foundation for Economic Education.
Benson, B. L. 1998. ‘How to Secede in Business Without Really Leaving: Evidence of the Substitution of Arbitration for Litigation.’ In D. Gordon (Ed.) Secession, State & Liberty: 243 –87. New Brunswick: Transaction Publishers.
Beran, H. 1977. ‘In defence of the consent theory of political obligation and authority.’ Ethics, 87:3, 260–71.
Beran, H. 1998. ‘Democratic Theory of Political Self-Determination.’ In P. B. Lehning (Ed.) Theories of secession: 32 –59. London: Routledge.
Bishai, L. 1998. ‘Secession and the Problems of Liberal Theory.’ In P. B. Lehning (Ed.) Theories of secession: 92 –110. London: Routledge.
Bookman, M. Z. 1993. The Economics of Secession. Palgrave Macmillan.
Bremmer, I. 1991. ‘Fraternal Illusions; Nations and Politics in the USSR.’ American Association for the Advancement of Slavic Studies. Miami.
Brilmayer, L. 1991. ‘Secession and self-determination. A territorial interpretation.’ Yale Journal of International Law, 16, 177–202.
Brubaker, R. 1998. ‘Myths and misconceptions in the study of nationalism.’ In M. Moore (Ed.) National self-determination and secession. Oxford: Oxford University Press.
Buchanan, A. 1991. Secession. The morality of political divorce from Fort Sumter to Lithuania and Quebec. San Francisco: Westview.
Buchanan, A. 1997. ‘Self-determination, secession and the rule of law.’ In R. M. a. J. McMahan (Ed.) The morality of nationalism. Oxford: Oxford University Press.
Burg, D. F. 2004. A World History of Tax Rebellions. An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present. New York: Routledge.
Cook, T. E. 2003. Separation, Assimilation, Accomodation. Contrasting Ethnic Minory Policies. London: Greenwood Publishing Group.
Freeman, M. 1998. ‘The priority of function to structure. A new approach to secession.’ In P. B. Lehning (Ed.) Theories of secession. Londres: Routledge.
Gambetta, D. 1996. The Sicilian Mafia. The Business of Private Protection. Harvard: Harvard University Press.
Gilbert, P. 1998. ‘Good and bad causes for national secession.’ In P. B. Lehning (Ed.) Theories of secession. London: Routledge.
Hirschman, O. A. 1970. Exit, Voice and Loyality. Cambirdge, Mass: Harvard Univesity Press.
Hobbes, T. 2004. The Elements of Law Natural and Politic. Kessinger Publishing.
Höffe, O. 2007. Democracy in an Age of Globalisation. Springer.
Hülsmann, G. 2003. ‘Secession and the Production of Defense.’ In H.-H. Hoppe (Ed.) The Myth of National Defense. Hans-Hermann Hoppe: Ludwig von Mises Institute.
Jomo, K. S. 2004. ‘The New Economic Policy and Interethnic Relations in Malaysia.’ New York: United Nations Research Institute for Social Development.
Kymlicka, W. 1998. ‘Is Federalism a Viable Alternative to Secession ?’ In P. B. Lehning (Ed.) Theories of Secession: 111 –50. London: Routledge
Kymlicka, W. 2002. ‘Western Political Theory and Ethnic Relations in Eastern Europe.’ In K. W. a. O. M. (Ed.) Managing Diversity in Plural Societies: Minorities, Migration and Nation-Building in Post-Communist Europe: 13–105. Ottawa: Forum Eastern Europe
Locke, J. 1980. Second Treatise of Government. Hackett Publishing.
McGee, R. 1992. ‘A Third Liberal Theory of secession.’ The Liverpool Law Review, 14:1, 45–66.
McGee, R. 1994. ‘Secession Reconsidered.’ Journal of Libertarian Studies, 11:1, 11–33.
McGee, R. 2004. The philosophy of taxation and public finance. Dordrecht: Springer.
Miller, D. 1998. ‘Secession and the principle of nationality.’ In M. Moore (Ed.) National self-determination and secession. Oxford: Oxford University Press.
Moore, M. 2001. The ethics of nationalism. Oxford: Oxford University Press.
O’Reilly, C. 2001. ‘Introduction.’ Minority Languages, Ethnicity and the State in the European Union: 1–20. Palgrave Macmillan.
Preece, J. J. 2005. Minority Rights: Between Diversity And Community. Cambridge: Polity.
Transchel, K. 2006. The Break Up of Yugoslavia (Arbitrary Borders). London: Chelsea House Publications.
Wallerstein, I. 1961. Africa: The Politics of Independence. New York: Vintage.
Walzer, M. 1983. Spheres of Justice. A Defense of Pluralism and Equality. Basic Books.
- Towards a Convergence of the Ethics of Tax Evasion and Secession
- Springer New York
- Chapter 6
Neuer Inhalt/© Stellmach, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Frankfurt School