ABSTRACT
The ethics of personal taxation is particularly important given that tax authorities rely heavily on the “honor system” for collection of taxes owed. This importance is further reinforced by the necessity of taxes to fund social programs by which all members of society benefit and the fact that individual income taxes are the single largest source of government revenues. In this chapter, we consider important research in personal taxation and identify key findings from the literature with a hope of taking a first step to bridging the separate domains that exist in personal taxation research. We focus our discussion on three ethical decisions individual taxpayers can make: tax return reporting compliance, tax amnesty declarations, and tax whistleblowing.
