28
8/3/2019 Individual Rights & Tax Evasion http://slidepdf.com/reader/full/individual-rights-tax-evasion 1/28 EB+\f|ds B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛ \bdssd Cdwwfsm \bdssd Cdwwfsm \bdssd Cdwwfsm \bdssd Cdwwfsm Nosdqosm cr \sondwwos \sondwwos \sondwwos \sondwwos \fwgfe Wfeb` \fwgfe Wfeb` \fwgfe Wfeb` \fwgfe Wfeb` Mdgdkcds 3<66

Individual Rights & Tax Evasion

Embed Size (px)

Citation preview

Page 1: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 1/28

EB+\f|ds

B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

\bdssd Cdwwfsm\bdssd Cdwwfsm\bdssd Cdwwfsm\bdssd CdwwfsmNosdqosm cr \sondwwos\sondwwos\sondwwos\sondwwos \fwgfe Wfeb`\fwgfe Wfeb`\fwgfe Wfeb`\fwgfe Wfeb`

Mdgdkcds 3<66

Page 2: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 2/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

3

Go`}d`}w

Nosdqosm ..................................................................................................................... 7

B`}somtg}bo`B`}somtg}bo`B`}somtg}bo`B`}somtg}bo` ................................................................................................................................................................................................................................................................................................................................................................................................................................ 4444

Hfsknte ao~ds`kd`} w|d`mb`aHfsknte ao~ds`kd`} w|d`mb`aHfsknte ao~ds`kd`} w|d`mb`aHfsknte ao~ds`kd`} w|d`mb`a ................................................................................................................................................................................................................................................................................................................ 2222

]hd bk|os}f`gd on }fx gok|d}b}bo`]hd bk|os}f`gd on }fx gok|d}b}bo`]hd bk|os}f`gd on }fx gok|d}b}bo`]hd bk|os}f`gd on }fx gok|d}b}bo` ................ ................................................................................................................................................................................................................................................................ 6=6=6=6=

]hd kosfe gfwd nos nb`f`gbfe |sb~fgr]hd kosfe gfwd nos nb`f`gbfe |sb~fgr]hd kosfe gfwd nos nb`f`gbfe |sb~fgr]hd kosfe gfwd nos nb`f`gbfe |sb~fgr ........................................................................................................................................................................................................................................................................ 68686868

]hd wba`bnbgf`gd on Wqb}zdsef`m]hd wba`bnbgf`gd on Wqb}zdsef`m]hd wba`bnbgf`gd on Wqb}zdsef`m]hd wba`bnbgf`gd on Wqb}zdsef`m .................................................................................................................................................................................................................................................................................................... 36363636

Go`getwbo` f`m bk|ebgf}bo`wGo`getwbo` f`m bk|ebgf}bo`wGo`getwbo` f`m bk|ebgf}bo`wGo`getwbo` f`m bk|ebgf}bo`w .................................................................................................................................................................................................................................................................................................................... 34343434 Sdndsd`gdw ................................................................................................................ 31

Bk|sdwwtkEbcdsfedw B`w}b}t}Sd``qda =38<<6 Ztsbgh% Wqb}zdsef`m]de.: )=6 (<"== 7>= 6> >>Nfx: )=6 (<"== 7>= 6> >2

ebcb`w}Lebcb`w}.ghKow} |tcebgf}bo`w on }hd Ebcdsfedw B`w}b}t} gf` cd not`m o`eb`df} qqq.ebcb`w}.gh.

Mbwgefbkds]hd Ebcdsfedw B`w}b}t} modw `o} hoem f`r b`w}b}t}bo`fe |owb}bo`w.

Fee |tcebgf}bo`w f`m gokkt`bgf}bo`w fsd go`}sbct}bo`w }o }hd|tcebg mdcf}d. ]hdr sdnedg} }hd ~bdqw on }hd ft}hosw f`m `o}`dgdwwfsber }howd on }hd Cofsm on ]stw}ddw% }hd FgfmdkbgGot`gbe% os }hd B`w}b}t}d Kf`fadkd`}.

]hbw |tcebgf}bo` kfr cd vto}dm qb}h mtd f}}sbct}bo`.Go|rsbah} 3<66% Ebcdsfedw B`w}b}t}.

Page 3: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 3/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

7

Nosdqosm

ts }bkd bw ntee on |fsfmoxdw% f`m kosd on}d` }hf` `o}% }hdwd |fsfmoxdw fsbwdnsok ao~ds`kd`} fscb}sfsb`dww. Wo ao~ds`kd`}w gefbk }o bk|edkd`}gok|d}b}bo` |oebgbdw b` osmds }o bk|owd gok|d}b}bo` o` |sb~f}d |somtgdsw.

Rd} gok|d}b}bo` bw `o}hb`a kosd }hf` }hd nsddmok }o fg}% }hd nsddmok }o mo }hb`awmbnndsd`}er nsok o}hdsw. B} bw }hdsdnosd |fsfmoxbgfe }o qf`} }obk|owd nsddmok& Ct} b}bw d~d` kosd |fsfmoxbgfe }hf} }hd wfkd ao~ds`kd`}w qbee `o} f||er }o }hdkwde~dw}hd stedw }hf} }hdr gefbk }o bk|owd o` o}hdsw. ]hdr qfad qfs fafb`w} }fxgok|d}b}bo`% |sd}d`mb`a }hf} }fx gok|d}b}bo` bw ―hfsknte‛ ‗ f }dsk twdm cr }hdODGM% sdafsmedww on }hd `dt}sfeb}r }hf} wtgh f` osaf`bzf}bo` whotem |sfg}bgd% `o} }okd`}bo` }hd kow} dedkd`}fsr wd`wd on ho`dw}r. Hoq gotem }hd nsddmok }o fg} f`m}o mdgbmd cr o`dwden f`m nos o`dwden hfsk o}hdsw?

Fmkb}}dmer% qhd` f |sb~f}d |somtgds wddw }hd fssb~fe on f gok|d}b}os ebider }oonnds cd}}ds |somtg}w f} eoqds |sbgdw hd ndfsw }hf} hd kbah} eowd gebd`}w f`m }hf} }hbwgok|d}b}bo` qbee cd ―hfsknte‛ nos hbk. Hd kbah} cd }dk|}dm% fafb`w} fee eoabg f`mkosfe wd`wd% }o md`ot`gd }hbw gok|d}b}bo` ‗ f gok|d}b}bo` }hf} qbee |dshf|w cdgfeedm ―t`nfbs‛ ‗ f`m gfee nos }hd b`}ds~d`}bo` on ao~ds`kd`} godsgbo` b` osmds }o |t}f` d`m }o }hd o}hds |somtgdsw‒ nsddmok }o |somtgd f`m wdee. On gotswd% bn hbwgok|efb`}w fsd hdfsm f`m bn }hd ao~ds`kd`} wd}w }hd |so}dg}bo`w `dgdwwfsr }o feeoqhbk }o go`}b`td onndsb`a |somtg}w }hf} fsd edww wf}bwnfg}osr nos hbw gebd`}w }hf` hbwgok|d}b}osw‒ |somtg}w% }hdsd qbee cd ~bg}bkw% `fkder% }hd go`wtkdsw md|sb~dm on|o}d`}bfe afb`w f`m }hd o}hds |sb~f}d |somtgdsw md|sb~dm on }hdbs `oskfe kfsid}w. B}bw }hdsdnosd `o} gok|d}b}bo` }hf} bw hfsknte% ct} }hd efgi }hdsdon.

]hd wfkd hoemw }std nos |tcebg |oebgbdw% b` |fs}bgtefs }fx |oebgbdw. Cr }srb`a }o|sd~d`} }fx gok|d}b}bo`% }hd ODGM% }hd DT f`m o}hds ao~ds`kd`} combdw qbwh }omd|sb~d }hd qosem‒w gb}bzd`w on }hdbs nsddmok }o ghoowd nos }hdkwde~dw os }hdbfg}b~b}bdw }hd }fx d`~bso`kd`} }hf} }hdr mddk cdw}. B` osmds }o fghbd~d }hbw aofe ‗f`o}hds |fsfmox ‗ ao~ds`kd`}w }sr }o nosk b`}ds`f}bo`fe |tcebg gfs}dew% qhbed }hdrgefbk }o cd nbah}b`a |sb~f}d gfs}dew. ]hd ef}}ds% hoqd~ds% gf``o} cd |dskf`d`}erhfsknte bn nsddmok on |somtg}bo`% }hf} bw% gok|d}b}bo`% bw feeoqdm }o |dswbw}. ]hf} bqhr% kosd on}d` }hf` `o}% |sb~f}d gfs}dew b` f gok|d}b}b~d d`~bso`kd`} fsdcd`dnbgbfe. ]hdr wbk|er fbk f} cd}}ds f`wqdsb`a }hdbs gebd`}w‒ w|dgbnbg `ddmw. O` }hdo}hds hf`m% |tcebg gfs}dew fsd dx|ebgb}er |t} b` |efgd b` osmds }o |sd~d`} gok|d}b}bo`9fw wtgh% }hdr fsd `dgdwwfsber hfsknte. Wb`gd }hdr fsd d`nosgdm cr godsgbo`% }hdr fsdfewo efw}b`a.

Cr sdw}sbg}b`a }fx gok|d}b}bo`% nos b`w}f`gd cr }srb`a }o w}f`mfsmbzd }fx|oebgbdw os cr nbah}b`a ―}fx hf~d`w‛% hbah+}fx ao~ds`kd`}w md|sb~d }hdbs gb}bzd`w ono`d on }hd asdf} cd`dnb}w on gok|d}b}bo`% `fkder% dx|dsbkd`}f}bo`. Fw NsbdmsbghHfrdi on}d` |ob`}dm ot}% gok|d}b}bo` bw f ―mbwgo~dsr |sogdww‛. B` f |tsder bkfab`fsr

O

Page 4: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 4/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

=

qosem on |dsndg} i`oqedmad% gok|d}b}bo` qotem wtsder cd t``dgdwwfsr% nos d~dsro`dqotem i`oq qhf} }hd cdw} woet}bo`w }o f`r |socedk fsd. Ct} qd fsd `o} b` f qosem on}hbw ib`m. Rd} }hf} bw |sdgbwder qhf} }hd hbah+}fx ao~ds`kd`}w nbah}b`a fafb`w} }fxgok|d}b}bo` qotem ebid }o kfid tw cdebd~d. ]hdr fwwtkd }hf} }hdbs }fx |oebgbdw fsd}hd cdw} |owwbced f`m }hf} f`r gok|d}b}bo` qotem edfm }o f ―sfgd }o }hd co}}ok‛.Ct} bn }hd }fx sf}dw f||ebdm b` }hd hbah+}fx w}f}dw ‗ nos b`w}f`gd nos }hd }fxf}bo` ongf|b}fe ‗ qdsd o|}bkfe% gf|b}fe qotem `o} nedd. Nos f eo`a }bkd% msfw}bg nosdba`dxghf`ad go`}soew hf~d feeoqdm kf`r ao~ds`kd`}w }o mdw|obe gf|b}fe. ]hdr gf``o}}oedsf}d }hf} }hdbs ―}fx wef~dw‛ gf` nedd }o kosd nf~osfced fsdfw. F`m rd}% fw }hbw|f|ds wo o||os}t`der t`mdswgosdw }hd qhoed qosem cd`dnb}w nsok }hd dxbw}d`gd oneoq+}fx fsdfw. Nos }hdwd fsdfw `o} o`er edfm }o gf|b}fe ko~dkd`} ct} fewo gsdf}db`gd`}b~dw }o fggtktef}d kosd gf|b}fe.

]hdsd kfr cd% }o cd wtsd% f` f||fsd`} go`}sfmbg}bo` cd}qdd`% o` }hd o`dhf`m% }hd nfg} }hf} htkf` fg}b~b}bdw fsd cdgokb`a kosd f`m kosd aeocfebzdm%qhdsdfw% o` }hd o}hds hf`m% }fx wrw}dkw sdkfb` w}sbg}er `f}bo`fe os eogfe. Nos kf`rao~ds`kd`}w }hbw mbwgsd|f`gr bw `o} fggd|}fced f`m bw f nts}hds sdfwo` }o gfee nos―aeocfebzdm‛ }fx wrw}dkw% qhbgh% b` }hdbs o|b`bo`% kdf`w db}hds w}f`mfsmbzf}bo` on}fxdw os d~d` }hd gsdf}bo` on qosem (os Dtso|df`" }fxdw f`m% f} edfw}% dx}d`wb~dgoo|dsf}bo` cd}qdd` }fx ft}hosb}bdw. Ct} wtgh gefbkw fsd cfwdm o` f gok|ed}derqso`a b`}ds|sd}f}bo` on qhf} bw aeocfebzf}bo`. B` nfg} aeocfebzf}bo` gf` cd mdnb`dm fwgok|d}b}bo` f} }hd qosem ed~de. Gok|d}b}bo` modw `o} bk|er }hf} fg}b~b}bdw cdgokdkosd wbkbefs fee fsot`m }hd qosem% ct} vtb}d }hd go`}sfsr: b} b`mtgdw |somtgdsw }ombnndsd`}bf}d o`d nsok }hd o}hds. ]hdsdnosd% bn o`d qotem go`wbmds }hf} b` f aeocfebzdm

qosem% }fxdw qotem fewo hf~d }o cd ―aeocfebzdm‛% b} qotem bk|er }fx gok|d}b}bo` f`m}fx mbnndsd`}bf}bo` f`m `o} }fx hfsko`bzf}bo` os qosem (os Dtso|df`" }fxf}bo`.

Nb`feer% f`r `dq }fx% f`r sfbwd b` f` dxbw}b`a }fx hfw f motced mdw}stg}b~ddnndg}: B} mdw}sorw }hd }fx|frdsw‒ b`gd`}b~dw }o fg} f`m |somtgd% f`m b} mdw}sorw }hd|somtg}b~d b`gd`}b~dw on }hd cd`dnbgbfsbdw on ao~ds`kd`} hf`mot}w. ]hbw dwwd`}bfeermdw}stg}b~d fw|dg} on }fxf}bo` nteer jtw}bnbdw }o o||owd qb}hot} f`r sdw}sbg}bo` feednnos}w kfmd cr }hd ODGM% }hd DT% f`m o}hds b`}ds`f}bo`fe osaf`bzf}bo`w% f`m }hdao~ds`kd`}w cdhb`m }hdk% }o ebkb} }fx gok|d}b}bo`. ]fx gok|d}b}bo` bw f |oqdsnteb`w}stkd`} }o |sd~d`} dxgdwwb~d }fxf}bo`. B`w}dfm on nbah}b`a }fx ―d~fwbo`‛% }hdsdkfr cd `o }fwi kosd tsad`} }omfr }hf` }o sdmtgd }fx o||sdwwbo` cr w}sd`a}hd`b`a}fx gok|d}b}bo`.

\fwgfe Wfeb`\fwgfe Wfeb`\fwgfe Wfeb`\fwgfe Wfeb`

\sondwwos dkdsb}tw on dgo`okbgwT`b~dswb}â \fsbw Mft|hb`d

Page 5: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 5/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

4

B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

\bdssd Cdwwfsm\bdssd Cdwwfsm\bdssd Cdwwfsm\bdssd Cdwwfsm****

B`}somtg}bo`]hd nb`f`gbfe f`m dgo`okbg gsbwbw }hf} t`noemdm nsok 3<<8 hfw edm kf`r

ao~ds`kd`}w }o b`}d`wbnr }hdbs dnnos}w fafb`w} qhf} hfw cdd` mtccdm ―}fx d~fwbo`‛%b.d.% }hd |so}dg}bo` on qdfe}h os gf|b}fe ot}wbmd f gb}bzd`‒w os f nbsk‒w hokd got`}sr.

Fe}hotah b`b}bf}b~dw fafb`w} ―hfsknte }fx gok|d}b}bo`‛ mdwba`dm }o ebkb} }hd soed on}fxf}bo` b` gf|b}fe neoqw hf~d dkdsadm dfser fw f cr|somtg} on aeocfebzf}bo` (fwt`gok|d}b}b~d ao~ds`kd`}w hf~d wotah} }o sdmtgd jtsbwmbg}bo`fe gok|d}b}bo` }o|so}dg} }hdbs }fx cfwd"% }hd gsbwbw hfw edm }o f` t`|sdgdmd`}dm sdwoe~d }o sdgo~dsnt`mw }hf} ao~ds`kd`}w ~bdq fw }hdbsw. B` 3<<2% A3< ao~ds`kd`}w6 d`nosgdm qb}h}hd }hsdf} on wf`g}bo`w `dq `oskw on b`noskf}bo` whfsb`a fsot`m }hd qosem. F`dw}bkf}dm 6= cbeebo` dtsow nsok o~ds 6<<%<<< qdfe}hr }fx|frdsw hfw cdd`sd|f}sbf}dm wb`gd }hd`.3 ]hbw gok|fsdw }o f |tcebg mdc} ed~de on f||soxbkf}der 64}sbeebo` (64%<<< cbeebo`" moeefsw b` }hd T`b}dm W}f}dw f`m f||soxbkf}der 6< }sbeeb(6<%<<< cbeebo`" dtsow b` }hd Dtso|df` T`bo` (fw on Og}ocds 3<66".

Hdf~ber b`mdc}dm% hbah+}fx ao~ds`kd`}w hf~d sdwos}dm }o ―w}bktetw‛|soasfkw }hf} hf~d qoswd`dm }hdbs ctmad}fsr |owb}bo`w f`m% jtmab`a nsok }hdsdwte}w on dfsebds wtgh |soasfkw% fsd ebider }o hf~d |soeo`adm }hd dgo`okbg gsbwbwf`m edm }o w}fa`f}bo` f`m |dswbw}d`} hbah t`dk|eorkd`}. B` }hd T`b}dm W}f}dw% }hdefsadw} |tcebg w|d`mb`a b`gsdfwd wb`gd Qosem Qfs BB bw efsader sdgoa`bzdm fw hf~b`aweoqdm sdgo~dsr7% b` eb`d qb}h }hd eo`a dx|dsbd`gd on nfbedm Idr`dwbf` w}bkteb db}hds b`}hd nosk on fs}bnbgbfeer eoq b`}dsdw} sf}dw os mdnbgb} w|d`mb`a. B` }hd Dtso|df` T`bo`%

* ]hd ft}hos bw }hd |sdwbmd`} f`m f kdkcds on }hd cofsm on }stw}ddw on }hd Ebcdsfedw B`w}b}t}.6 ]hd Asot| on ]qd`}r (A3<" b`getmdw }hd Dtso|df` T`bo`% }hd T`b}dm W}f}dw% Adskf`r% Nsf`gd% B}fer% }hdT`b}dm Ib`amok% Fsad`}b`f% Ftw}sfebf% Csfzbe% Gf`fmf% Ghb`f% B`mbf% B`mo`dwbf% Jf|f`% Kdxbgo% Stwwbf%Wftmb Fsfcbf% Wot}h Fnsbgf% Wot}h Iosdf% f`m ]tsidr.3 ―Aeocfe Nostk mdeb~dsw go`gsd}d sdwte}w }o }hd Gf``dw A3< Wtkkb}‛% ODGM `dqw sdedfwd% Og}ocds 3>%3<66.7 Gn. ^âso`bvtd md Star% ―W}bktetw: W}bee @o} Qosib`a‛%Sdfwo` Kfafzb`d % Mdgdkcds 3<6<9 Fef` Sdr`oemw%―]hd !W}bktetw! Fg}tfeer Sfbwdm T`dk|eorkd`}‛%B`~dw}os!w Ctwb`dww Mfber % Ndcstfsr 62% 3<6<.

Page 6: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 6/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

>

ao~ds`kd`}w fsd fmmb}bo`feer cf}}eb`a }o wf~d }hd |oeb}bgfe go`w}stg} on }hd dtso%qhowd w}stg}tsd hfw gsdf}dm b`gd`}b~dw nos edww mbwgb|eb`dm ao~ds`kd`}w }okfxbkbzd mdnbgb}w f`m ko`d}bzd |tcebg mdc} f} }hd dx|d`wd on o}hds kdkcds w}f}dw.= ]hd ot}gokd on }hd ~fsbotw sdwgtd |fgifadw bw w}bee t`gds}fb`.

]hd ODGM b`b}bf}b~d]hd ODGM b`b}bf}b~d]hd ODGM b`b}bf}b~d]hd ODGM b`b}bf}b~d

B` wtgh f go`}dx}% b} bw hfsmer wts|sbwb`a }hf} |oeb}bgbf`w hf~d }ts`dm }o ―}fxhf~d`w‛% b.d.% jtsbwmbg}bo`w qb}h eoqds }fxdw f`m cd}}ds nb`f`gbfe |sb~fgr stedw% `o}o`er }o ad} kosd sd~d`td nsok }hdbs gb}bzd`w% ct} }o whbn} }hd cefkd nos }hdbsmbwfw}sotw nbwgfe |oebgbdw. ]hd Osaf`bzf}bo` nos Dgo`okbg Goo|dsf}bo` f`mMd~deo|kd`} (ODGM"% f ao~ds`kd`}+nb`f`gdm mf}f+af}hdsb`a fad`gr f`ferzb`a }hd|tcebg |oebgbdw on b}w 7< kdkcds got`}sbdw% hfw |efrdm f idr soed b` |soko}b`a }hddxghf`ad on cf`i b`noskf}bo` nos }fx |ts|owdw. Qb}h }hd |oeb}bgfe cfgib`a on A3<

ao~ds`kd`}w% }hd ODGM b`b}bf}b~d (osbab`feer |sok|}dm cr gok|efb`}w crt`gok|d}b}b~d hbah+}fx ao~ds`kd`}w wtgh fw }howd on Nsf`gd f`m Adskf`r" hfwcdd` fced }o bk|owd b}w `oskw o` jtsbwmbg}bo`w }hf} gotem `o} ~obgd }hdbsmbwfasddkd`} `os }fid |fs} b` }hdbs nosktef}bo`. B` F|sbe 3<<2% A3< ao~ds`kd`}w}hsdf}d`dm qb}h dgo`okbg f`m nb`f`gbfe wf`g}bo`w f `tkcds on got`}sbdw ebw}dm o`―t|mf}dw‛ |sd|fsdm cr }hd ODGM. Fw f sdwte}% motced }fx }sdf}bdw ktw} `oq b`getmd

Fs}bged 3> on }hd ODGM komde }fx go`~d`}bo`. ]hbw fs}bged |so~bmdw f` ocebaf}bo` }odxghf`ad b`noskf}bo` nos |ts|owdw on d`nosgb`a mokdw}bg }fx efqw on }hdgo`}sfg}b`a w}f}dw9 b} nts}hds |so~bmdw }hf} f ao~ds`kd`} gf``o} sdntwd f sdvtdw} nos

b`noskf}bo` cdgftwd b} hfw `o mokdw}bg }fx b`}dsdw} b` }hd b`noskf}bo` os cdgftwd}hd b`noskf}bo` bw |so}dg}dm cr cf`ib`a wdgsdgr efqw.

Fe}hotah }hd A3< fw f comr efgiw mdkogsf}bg os edafe edab}bkfgr f`m bw b`dnndg} f gfs}de on ao~ds`kd`}w% }hdsd gf` cd `o motc} }hf} b}w b`netd`gd o~dsqosemqbmd |oebgr bw wtcw}f`}bfe qhd` b} gokdw }o |sdwds~b`a ao~ds`kd`} b`}dsdw}w:]oad}hds% A3< kdkcds got`}sbdw kfid t| fsot`m 2<$ on aeocfe asoww `f}bo`fe|somtg}% 8<$ on qosem }sfmd (b`getmb`a DT b`}sf+}sfmd" fw qdee fw }qo }hbsmw on }hdqosem‒w |o|tef}bo`. ]hd A3<% hoqd~ds% bw gedfser f md|fs}tsd nsok }hd sted on efq b`b`}ds`f}bo`fe fnnfbsw f`m sd|efgdw `dao}bf}bo`w qb}h |oeb}bgfe |sdwwtsd t`mds }hd

(dx|ebgb} os bk|ebgb}" }hsdf} on dgo`okbg f`m nb`f`gbfe wf`g}bo`w. B} bw f` b`w}f`gd onkbah} o~ds sbah}. B} bw fee }hd kosd mbwvtbd}b`a }hf} }hd ODGM% qhbgh whotem cd f`dt}sfe nfgbeb}f}os on b`}ds`f}bo`fe }sfmd% hfw cdd` fced }o d`nosgd b}w fad`mf fafb`w}―hfsknte }fx gok|d}b}bo`‛ fw |fs} on ctsdftgsf}bg kbwwbo` gsdd|% b.d.% f`t`qfssf`}dm dx|f`wbo` on }hd wgo|d on b}w fg}b~b}bdw cdro`m b}w osbab`fe |ts|owd%4 qb}hot} }hd fwgd`} on b}w (not`mb`a" kdkcds w}f}dw (wtgh fw Etxdkcotsa f`mWqb}zdsef`m". ]o ko`b}os }hd bk|edkd`}f}bo` on b}w `oskw% }hd ODGM hfw wd} t| }hdAeocfe Nostk o` ]sf`w|fsd`gr f`m Dxghf`ad on B`noskf}bo` nos ]fx \ts|owdw%

= Gn. \hbeb|| Cfatw%]hd ]sfadmr on }hd Dtso % Ftcts`: Etmqba ~o` Kbwdw B`w}b}t}d% 3<6<% ||. 84+27.4 Nos f md}fbedm f`ferwbw on }hd ODGM‒w t`qfssf`}dm dx|f`wbo`% wdd F`msdq \. Kossbww f`m Eo}}f Kocdsa%―Gfs}debzb`a ]fxdw: T`mdsw}f`mb`a }hd ODGM‒w Gfk|fba` Fafb`w} !Hfsknte ]fx Gok|d}b}bo`!‛% T`b~dswb}ron Fefcfkf \tcebg Efq Sdwdfsgh \f|ds @o. 624<>31% Og}ocds 3<66.

Page 7: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 7/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

1

qhbgh bw sdw|o`wbced nos f gok|edx% kte}b+efrds |dds+sd~bdq |sogdww. B` }hdkdf`}bkd% 6<4 jtsbwmbg}bo`w hf~d cdgokd ―kdkcdsw‛ on }hd Nostk% 73 on qhbghhf~d fesdfmr b`}somtgdm os |so|owdm ghf`adw }o }hdbs efqw }o bk|edkd`} }hd `oskwbk|owdm b`}ds`f}bo`feer cr }hd A3<.

]o kfid }hd A3< ao~ds`kd`}w‒ qfs fafb`w} gb}bzd`w |so}dg}b`a qdfe}h f`msdwotsgdw b` ―}fx hf~d`w‛ kosd |fef}fced% }hd ODGM hfw b`b}bfeer fsatdm }hf}ao~ds`kd`}w ―`ddm d~dsr }fx moeefs edafeer mtd }o gokcf} }hd qosem sdgdwwbo`‛>. Fw}hbw fsatkd`} eow} b}w gsdmbcbeb}r fw }hd d~bmd`gd b`gsdfwb`aer whoqdm }hf}Idr`dwbf`+w}red nbwgfe b`}ds~d`}bo`bwk qoswd`dm f`m |soeo`adm }hd gsbwbw% }hd ODGM`oq hoemw }hf} }fx f~obmf`gd f`m }fx d~fwbo` kdf` ndqds sdwotsgdw ―nosb`nsfw}stg}tsd f`m wds~bgdw wtgh fw dmtgf}bo` f`m hdfe}h% eoqdsb`a w}f`mfsmw oneb~b`a b` co}h md~deo|dm f`m md~deo|b`a dgo`okbdw‛.1 ]hbw w}f}dkd`}% hoqd~ds%go`}sfmbg}w fee }hdosd}bgfe f`m dk|bsbgfe d~bmd`gd% qhbgh whoqw }hf} f wkfeeds wgo|df`m wbzd on ao~ds`kd`} ao hf`m b` hf`m qb}h hbahds dgo`okbg asoq}h f`m eb~b`aw}f`mfsmw. Kosdo~ds% ao~ds`kd`}w w|d`m }hd efsadw} |os}bo` on }hdbs ctmad}w o`b`gokd sdmbw}sbct}bo`% `o} wds~bgdw.

T`b}dmT`b}dmT`b}dmT`b}dm W}f}dw f`m Dtso|df` T`bo` |oebgbdwW}f}dw f`m Dtso|df` T`bo` |oebgbdwW}f}dw f`m Dtso|df` T`bo` |oebgbdwW}f}dw f`m Dtso|df` T`bo` |oebgbdw

Cdwbmd }hd ODGM b`b}bf}b~d cfgidm cr }hd A3<% }hd T`b}dm W}f}dw f`m }hdDtso|df` T`bo` fsd dx|f`mb`a }hdbs oq` |oebgbdw fafb`w} cf`ib`a go`nbmd`}bfeb}r. B`}hd T.W.% }hd Nosdba` ]fx Fggot`} Gok|ebf`gd Fg} (NF]GF"% mtd }o gokd b`}o nosgdb` 3<6=% sdvtbsdw b`}ds`f}bo`fe nb`f`gbfe b`w}b}t}bo`w }o sd|os} mbsdg}er }o }hd T.W. }fxft}hosb}bdw b`noskf}bo` fcot} nb`f`gbfe fggot`}w hdem cr T.W. }fx|frdsw. B`}ds`f}bo`fecf`iw }hf} nfbe }o goo|dsf}d qb}h }hd T.W. }fx ft}hosb}bdw qbee hf~d }o |fr f 7<$ }fxon f`r |frkd`}w f`m asoww |sogddmw nsok }hd wfed on wdgtsb}bdw ad`dsf}b`a b`gokdnsok T.W. wotsgdw. ]hbw bw `o} o`er sdatef}osr o~dssdfgh% ct} f` b`gd`}b~d nos kf`r}fx|frdsw }o }fid msfw}bg kdfwtsdw. ]hbw efq% ghfsfg}dsbzdm fw f ―ctsdftgsf}bgko`w}ds‛% hfw edm }hotwf`mw on `o`+sdwbmd`} T.W. b`mb~bmtfew }o sd`ot`gd }hdbs T.W.gb}bzd`whb| }o f~obm }hd sd|os}b`a sdvtbsdkd`}w. ]hd T`b}dm W}f}dw bw o`d on }hd ndq

jtsbwmbg}bo`w }hf} sdvtbsd gb}bzd`w }o nbed f }fx sd}ts` qb}h }hd T.W. ft}hosb}bdw d~d` b}hdr fsd `o} T.W. sdwbmd`}w.

]hd T.W. ao~ds`kd`}‒w f||sofgh f||dfsw b`go`wbw}d`}: O`d }hd o`d hf`m% b}dx|dg}w }o}fe }sf`w|fsd`gr nsok b}w gb}bzd`w fcsofm f`m cteebdw }o }hf} d`m ―}fxhf~d`w‛ f`m eoq+}fx jtsbwmbg}bo`w9 o` }hd o}hds hf`m% }hd T.W. kfr cd }hd cbaadw}}fx hf~d` b` }hd qosem.8 @o`+sdwbmd`} `o`+`f}bo`few fsd `o} }fxdm o` b`}dsdw} osgf|b}fe afb`w% f`m }hdsd bw `o sd|os}b`a sdabkd. Kosdo~ds% ndmdsf}dm w}f}dw wtgh fwMdefqfsd f`m @d~fmf hf~d ~dsr f}}sfg}b~d gos|osf}bo` efqw }hf} |so}dg} }hd |sb~fgron `o`+sdwbmd`} `o`+`f}bo`few. Fe}hotah b` }hd kdf`}bkd }hd |sdwwtsd }o sd|dfeNF]GF hfw `o} mbkb`bwhdm% nb`f`gbfe b`}dskdmbfsbdw fsot`m }hd qosem |sd|fsd nos }hd

> F`ade Atssbf% ―A3<: Gedf`b`a t| }hd qosem dgo`okr‛%]hd Atfsmbf` % Kfsgh 76% 3<<2.1 ―Nbah}b`a }fx d~fwbo`‛% ODGM% 3<66.8 Mf`bde J. Kb}ghdee f`m Csbf` Afsw}% ―]hd Jf`tw Nfgd on T.W. ]fx \oebgr‛%Wghqdbzds Ko`f} % Ftatw} 3<66.

Page 8: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 8/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

8

qosw}. Gok|ebf`gd qb}h }hd `dq efq bw ebider }o gow} nfs kosd }hf` }hd }fx sd~d`tdwb} bw dx|dg}dm }o sfbwd% f`m }hd dgo`okbg mfkfad b` }dskw on sdmtgdm b`~dw}kd`} b`}hd T.W. kfr cd wba`bnbgf`}.

]hd Dtso|df` T`bo`% nos b}w |fs}% fmo|}dm f mbsdg}b~d nos }hd }fxf}bo` on

wf~b`aw b`gokd fw dfser fw 3<<7% fw |fs} on ~fsbotw kdfwtsdw fbkdm f} }fgieb`a―hfsknte }fx gok|d}b}bo`‛ qb}hb` b}w }dssb}osr. ]hd mbsdg}b~d gfkd b`}o nosgd o` 6 Jter3<<4 f`m dw}fcebwhdm f` ft}okf}bg dxghf`ad on b`noskf}bo` cd}qdd` kdkcdsw}f}dw o` b`}dsdw} |frkd`}w cr cf`iw dw}fcebwhdm b` o`d kdkcds w}f}d }ob`mb~bmtfew sdwbmd`} b` f`o}hds. Osbab`feer fee DT kdkcds w}f}dw dxgd|} Ftw}sbf%Cdeabtk% f`m Etxdkcotsa b`}somtgdm wtgh f wrw}dk on b`noskf}bo` sd|os}b`a.Cdeabtk b`}somtgdm b} fw on 6 Jf`tfsr 3<6<. Ftw}sbf f`m Etxdkcotsa fsd w}beed`}b}edm mtsb`a f` o|d`+d`m }sf`wb}bo`fe |dsbom }o ed~r f qb}hhoemb`a }fx f} f sf}d on74$ fw f wtcw}b}t}d kdfwtsd nos b`noskf}bo` dxghf`ad (}hd ao~ds`kd`}w on }hdwd}qo got`}sbdw }sf`wnds 14$ on }hd qb}hhoemb`a }fx sd~d`td }o }hd md|owb}os‒w w}f}d onsdwbmd`gd% f`m idd| }hd sdw} nos }hdkwde~dw". Hoqd~ds% }hdr fsd d`}b}edm }o sdgdb~db`noskf}bo` nsok o}hds kdkcds w}f}dw. F wbkbefs qb}hhoemb`a }fx fasddkd`} qfwwba`dm qb}h o}hds `o`+DT Dtso|df` w}f}dw: F`mossf% Ebdgh}d`w}db`% Ko`fgo% Wf`Kfsb`o% f`m Wqb}zdsef`m.

Hoqd~ds% }hd DT Gokkbwwbo` f`m }hd DT Got`gbe fsd |ef``b`a }o dx}d`m }hdwgo|d on }hd gtssd`} wf~b`aw }fx edabwef}bo`. F` fmmb}bo`fe mbsdg}b~d mtd }o d`}ds b`}onosgd cr 3<64 bw mdwba`dm }o ―w}sd`a}hd` kt}tfe fwwbw}f`gd f`m }hd dxghf`ad onb`noskf}bo`‛ f`m ―d`fced }hd kdkcds w}f}dw }o cd}}ds gokcf} }fx d~fwbo` f`m }fxnsftm‛.2 Fggosmb`a }o }hbw `dq }dx}% ft}okf}bg dxghf`ad on b`noskf}bo` qbee cddx}d`mdm }o dbah} gf}daosbdw on b`gokd: b`gokd nsok dk|eorkd`}% mbsdg}osw! nddw%mb~bmd`mw% gf|b}fe afb`w% sorfe}bdw% gds}fb` ebnd b`wtsf`gd |somtg}w% |d`wbo`w% foq`dswhb| on f`m b`gokd nsok bkko~fced |so|ds}r. ]hd mbsdg}b~d bw wt||owdm }odx}d`m goo|dsf}bo` cd}qdd` kdkcds w}f}dw }o go~ds }fxdw on f`r ib`m% feeoqonnbgbfew on o`d kdkcds w}f}d }o |fs}bgb|f}d b` fmkb`bw}sf}b~d d`vtbsbdw o` }hd}dssb}osr on f`o}hds kdkcds w}f}d% f`m d`fced b`noskf}bo` dxghf`ad twb`aw}f`mfsmbzdm ghf``dew on gokkt`bgf}bo`.

B` ebah} on }hdwd |oebgr md~deo|kd`}w b` Dtso|d f`m dewdqhdsd% }hbw |f|dssdd~fetf}dw }hd dgo`okbg bk|fg} on |tcebg w|d`mb`a% }hd soed on }fx gok|d}b}bo`%f`m fwwdwwdw }hd kosfe gfwd nos f w}so`a |so}dg}bo` on nb`f`gbfe |sb~fgr f`mb`mb~bmtfe |so|ds}r sbah}w nos htkf` mba`b}r f`m nsddmok. B} nb`feer dxfkb`dw }hdw}f`mb`a on Wqb}zdsef`m fw }hd qosem‒w efsadw} onnwhosd gd`}ds nos |sb~f}d qdfe}hkf`fadkd`} f`m }hd nt}tsd on b}w nfkdm cf`ib`a wdgsdgr edabwef}bo` t`mdsb`}ds`f}bo`fe |sdwwtsd ‗ qbee b} woo` cd f kdsd nbg}bo` nos Jfkdw Co`m ko~bdw?

2 Got`gbe on }hd Dtso|df` T`bo`% ―Gokcf}b`a }fx nsftm: Fasddkd`} o` w}sd`a}hd`dm kt}tfe fwwbw}f`gdf`m }hd dxghf`ad on b`noskf}bo`‛% Mdgdkcds 1% 3<6<.

Page 9: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 9/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

2

Hfsknte ao~ds`kd`} w|d`mb`a

Fw f jtw}bnbgf}bo` nos b}w gtssd`} gfk|fba`% }hd ODGM hfw feedadm }hf} ―}fxf~obmf`gd f`m }fx d~fwbo` }hsdf}d` ao~ds`kd`} sd~d`tdw‛ f`m kdf` ―ndqdssdwotsgdw nos b`nsfw}stg}tsd f`m wds~bgdw wtgh fw dmtgf}bo` f`m hdfe}h% eoqdsb`aw}f`mfsmw on eb~b`a b` co}h md~deo|dm f`m md~deo|b`a dgo`okbdw‛.6< Rd} }hbwfwwds}bo` bw b`gossdg} b` kosd }hf` o`d qfr. Nbsw}% }hd ODGM wddkw }o ba`osd }hdw|d`mb`a w}stg}tsdw on kow} got`}sbdw. Gtssd`}er% dx|d`mb}tsdw o` t`sdnoskdmb`gokd sdmbw}sbct}bo` wrw}dkw (wtgh fw |d`wbo`w" kfid t| o~ds hfen on fee |tcebgw|d`mb`a b` kf`r ODGM w}f}dw f`m kosd }hf` o`d vtfs}ds on AM\ (76$ b` Nsf`gdf`m 31.7$ b` Adskf`r b` 3<6<% nos b`w}f`gd". Cr go`}sfw}% |tcebg w|d`mb`a o`dmtgf}bo` fkot`}w o` f~dsfad }o 4.1$ on AM\ b` }hd ODGM (>$ b` Nsf`gd f`m=.1$ b` Adskf`r"% 66 b.d.% nots }bkdw edww }hf` qdenfsd w|d`mb`a. Wdgo`m% }hd ODGMfsatkd`} bw dgo`okbgfeer nefqdm b` fwwtkb`a }hf} edww ao~ds`kd`} w|d`mb`a bwmd}sbkd`}fe }o w}f`mfsmw on eb~b`a. ]hd gow}w on }hd efgi on qdenfsd w}f}d sdnoskw fsdqbmder fgi`oqedmadm fw f }bkd cokc63% f`m }hdsd bw `o d~bmd`gd }hf} |tcebgw|d`mb`a o` b`nsfw}stg}tsd% dmtgf}bo` os hdfe}h bw kosd dnnbgbd`} }hf` kfsid}woet}bo`w% ab~d` }hd hbah dx}sfg}b`a f`m b`mbsdg} gow}w on ao~ds`kd`} dx|d`mb}tsd.

]hd dgo`okbg gfwd nos edww }fxdw f`m dx|d`mb}tsd]hd dgo`okbg gfwd nos edww }fxdw f`m dx|d`mb}tsd]hd dgo`okbg gfwd nos edww }fxdw f`m dx|d`mb}tsd]hd dgo`okbg gfwd nos edww }fxdw f`m dx|d`mb}tsd]hd kow} dx}d`wb~d sdwdfsgh wts~drb`a }hd dk|bsbgfe d~bmd`gd o` }hd

dgo`okbg asoq}h bk|fg} on kfsid} b`gd`}b~dw% o` }hd o`d hf`m% f`m ao~ds`kd`}fg}b~bwk nos b`nsfw}stg}tsd f`m wds~bgdw% o` }hd o}hds% nb`mw }hf} ―}hd wtsdw} qfr b`gsdfwd dgo`okbg asoq}h bw }o sdmtgd ao~ds`kd`} w|d`mb`a f`m }fxf}bo`‛.67 Gf|b}fe wtcwbmbdw hf~d |sfg}bgfeer `o dnndg} o` asoq}h. ]hdsd bw w}so`a d~bmd`gd%hoqd~ds% }hf} }fxf}bo` md|sdwwdw asoq}h. ]hdwd nb`mb`aw fsd b` eb`d qb}h f`b`gsdfwb`a comr on eb}dsf}tsd% b`getmb`a ~fw} b`}ds`f}bo`fe gok|fsbwo`w o~ds eo`a|dsbomw on }bkd (ab~d` }hf} b` }hd whos} }dsk kf`r nfg}osw kfr b`netd`gd f got`}sr‒w

dgo`okbg |dsnoskf`gd% b`getmb`a }sfmd ebcdsfebzf}bo`% ko`d}fsr |oebgr% d}g.% wtghgok|fsbwo`w o`er kfid wd`wd qb}h f sd|sdwd`}f}b~d wd} on got`}sbdw o~ds }bkd". Crgok|fsb`a sdfe AM\ asoq}h sf}dw on fee 7< ODGM kdkcds got`}sbdw nsok 62>< }o3<<4% }hd `daf}b~d gossdef}bo` cd}qdd` |tcebg w|d`mb`a f`m dgo`okbg |sow|dsb}r bwgedfser f||fsd`} (wdd asf|h o` `dx} |fad".

6< ―Nbah}b`a }fx d~fwbo`‛% ODGM% qqq.odgm.osa/}fx/d~fwbo`.66 Wotsgd: ODGM Mf}fcfwd% 3<66.63 Gn. B`}ds`f}bo`fe Ko`d}fsr Nt`m% ―]hd W}f}d on \tcebg Nb`f`gdw: Ot}eooi f`m Kdmbtk+]dsk \oebgbdw Fn}ds}hd 3<<8 Gsbwbw‛% Kfsgh 3<<2.67 \f}sbgi Kb`nosm f`m Jbf`a Qf`a% ―\tcebg W|d`mb`a% ]fxf}bo` f`m Dgo`okbg Asoq}h ‗ ]hd D~bmd`gd‛% b`:\hbeb|| Coo}h% dm.%Whfs|ds Fxdw% Eoqds ]fxdw: Cba W}d|w }o f Wkfeeds W}f}d % Eo`mo`% B`w}b}t}d onDgo`okbg Fnnfbsw% 3<66% |. =7.

Page 10: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 10/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

6<

Sdfe AM\ asoq}h f`mSdfe AM\ asoq}h f`mSdfe AM\ asoq}h f`mSdfe AM\ asoq}h f`m ao~ds`kd`}ao~ds`kd`}ao~ds`kd`}ao~ds`kd`} w|d`mb`a b` }hd ODGMw|d`mb`a b` }hd ODGMw|d`mb`a b` }hd ODGMw|d`mb`a b` }hd ODGM

(62><+3<<4% $ on AM\"

Wotsgd: Ktefeer (3<<>"

Kosd w|dgbnbgfeer% }hd dx|dsbd`gd on fm~f`gdm got`}sbdw whoqw }hf} b` f

|dsbom on ao~ds`kd`} dx|f`wbo`% }hd `daf}b~d bk|fg} o` asoq}h kfr cd kosdwba`bnbgf`}9 o`gd }hd ctsmd` on ao~ds`kd`} bw w}fcbebzdm% kfsid}w cdgokd kosdsdwbebd`}% ct} }hd dgo`okr bw hdem cfgi cr weoqds asoq}h. F` o~dsqdbah}ao~ds`kd`} w}bee feeoqw f kfsid} dgo`okr }o asoq% ct} f} f ktgh eoqds |fgd% qhbghkfr edfm }o o}hds wdgo`mfsr dnndg}w cdro`m eoqds eb~b`a w}f`mfsmw% wtgh fw hbahed~dew on t`dk|eorkd`} os b`ndsbos ebnd dx|dg}f`gr. ]hd sdwdfsgh nb`mw }hf} f efsadf`m dx|f`wbo`fsr ao~ds`kd`} wdg}os edfmw wrw}dkf}bgfeer }o edww |sow|dsb}r.6= Ongotswd }hbw modw `o} bk|er f ko`o}o`otw sdef}bo` kdf`b`a }hf} f ao~ds`kd`}w|d`mb`a ed~de on zdso qotem cd }hd kow} nf~osfced nos dgo`okbg asoq}h. Ct} d~d`fmkb}}b`a }hf} ao~ds`kd`} gf` |efr f |owb}b~d soed% b` |fs}bgtefs b` }hd |so}dg}bo` onb`mb~bmtfe |so|ds}r sbah}w% }hd fmkb`bw}sf}bo` on jtw}bgd os }hd |so~bwbo` on wdgtsb}r% bw oc~botw }hf} fw woo` fw b}w nt`g}bo`w f`m }hd wgo|d on b}w fg}b~b}bdw dx}d`m cdro`mf kb`bkfe |ob`}% ao~ds`kd`} w|d`mb`a woo` }sf`wef}dw b`}o weoqds dgo`okbg asoq}hf`m eoqds eb~b`a w}f`mfsmw.

B} kbah} cd twdnte }o go`wbmds qhr }hbw bw wo f`m }o |o`mds }hd eoabg cdhb`m}hd dk|bsbgfe d~bmd`gd. Nbsw}% fee ao~ds`kd`} w|d`mb`a d~bmd`}er ktw} cd nb`f`gdm b`o`d qfr os f`o}hds. F`r dx|d`mb}tsd }hdsdnosd d`}fbew dx}sfg}bo` gow}w }hf} qbee

6= Jfkdw Aqfs}`dr% Sf`mfee Hoegokcd f`m Socds} Efqwo` f`ferzdm 37 ODGM got`}sbdw b` }hd |dsbom nsok62>< }o 622> f`m >< got`}sbdw b`getmb`a edww fm~f`gdm `f}bo`w nsok 628< }o 6224 }o sdfgh }hbwgo`getwbo`9 gn. ―]hd Wbzd f`m Nt`g}bo`w on Ao~ds`kd`} f`m Dgo`okbg Asoq}h‛% Qfwhb`a}o`: Job`}Dgo`okbg Gokkb}}dd% F|sbe 6228.

<

6

3

7

=

4

>

1

8

534 34+7< 7<+=< =<+4< 4<+>< 0><

Page 11: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 11/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

66

sdmtgd dvtb~fed`} sdwotsgdw nsok }hd |sb~f}d wdg}os. B` d~dsr gfwd }hbw gf|b}fe qbee`o eo`ads cd f~fbefced nos |sb~f}d b`~dw}kd`} o~ds }hd whos}ds os eo`ads }dsk.

Fmkb`bw}sf}b~d gok|ebf`gd qb}h }fxdw f`m sdatef}bo`w bw f`o}hds wotsgd on dgo`okbgeoww b` go``dg}bo` qb}h ao~ds`kd`} w|d`mb`a. Sdatef}bo`w b` ad`dsfe fsd f`fmmb}bo`fe nosk on }fxf}bo`% b` }hf} ao~ds`kd`}w bk|owd w|dgbnbg twdw on sdwotsgdw}hf} qotem `o} cd ghowd` b` }hd kfsid}|efgd. ]fxf}bo` bw }hd kow} |ds~fwb~d nosk onao~ds`kd`} nb`f`gb`a% ct} |tcebg mdc}% qhbgh bw b` dnndg} mbnndsdm }fxdw% fewobk|owdw dx}sfg}b`a gow}w o` }hd |somtg}b~d dgo`okr. B`}dsdw} dx|d`wdw fmm fnb`f`gbfe ctsmd`9 gsoqmb`a ot} dnndg}w o` gf|b}fe kfsid}w kfr nts}hds sdmtgd |sb~f}db`~dw}kd`}. B` fmmb}bo` }o }hdwd gow}w }hd dx|f`wb~d ko`d}fsr |oebgbdw |tswtdm }onb`f`gd os md~fetd |tcebg mdc} f`m f~obm ao~ds`kd`} cf`ist|}gr (|fs}bgtefser b` }hdgtssd`} go`}dx} on o~dsw|d`mb`a" bw ebider }o edfm }o hbahds b`nef}bo`% f` bk|ebgb} }fx o`gfwh cfef`gdw f`m o}hds fwwd}w.

]hd b`mbsdg} gow}w on |tcebg dx|d`mb}tsd]hd b`mbsdg} gow}w on |tcebg dx|d`mb}tsd]hd b`mbsdg} gow}w on |tcebg dx|d`mb}tsd]hd b`mbsdg} gow}w on |tcebg dx|d`mb}tsd

O` }o| on }hd oc~botw dx}sfg}bo` gow}w on |tcebg dx|d`mb}tsd% ao~ds`kd`}fg}b~b}bdw d`}fbe kf`r b`mbsdg} gow}w% }hd nbsw} on qhbgh bw b`dnnbgbd`gr. F} nbsw} wb|tcebg wdg}os wddkw fced }o |so~bmd f` t`ebkb}dm vtf`}b}r on wds~bgdw nb`f`gdm qb}h}hd sdwotsgdw dx}sfg}dm nsok }hd |sb~f}d wdg}os% rd} }hdwd dx|d`mb}tsdw gf` `d~dssdfgh }hd dnnbgbd`gr ed~de on |sb~f}d wdg}os |somtg}bo`. Qb}hot} }hd wba`fe on |sbgdwf`m }hd kdfwtsd on |sonb}% ao~ds`kd`} |somtg}bo` fkot`}w }o ―aso|b`a b` }hd mfsi‛.]hbw modw `o} bk|er }hf} mdgbwbo`+kfidsw b` }hd |sb~f}d wdg}os `d~ds kfid kbw}fidw%

ct} |sb~f}d wdg}os mdgbwbo`w gf` cd ghdgidm cr dgo`okbg gfegtef}bo`% qhdsdfwao~ds`kd`} w|d`mb`a bw cot`m cr efqw f`m sdatef}bo`w }hf} kfr kfid `odgo`okbg wd`wd f} fee.64 Qb}hot} b`noskf}bo` o` go`wtkdsw‒ |sdndsd`gdw }hsotah|sbgdw% b} bw bk|owwbced nos ao~ds`kd`} fad`}w }o i`oq qhf} wds~bgdw }o |somtgd%f`m b` qhbgh vtf`}b}r. Cr |sd~d`}b`a wt||er nsok fmjtw}b`a }o mdkf`m% qhbgh bw o`er|owwbced }hsotah nsdd kfsid}w% ao~ds`kd`}w gftwd wtcw}f`}bfe b`dnnbgbd`gr b` }hdwdg}osw qhdsd }hdr b`}ds~d`d. Ao~ds`kd`} w|d`mb`a bw dwwd`}bfeer cfwdm o` |oeb}bgfef`m ctsdftgsf}bg mdgbwbo`+kfib`a% f`m mdgbwbo`+kfidsw kfr cd kosd b`geb`dm }ob`gsdfwd w|d`mb`a nos ~o}dw% |oqds% |sdw}bad% os wbk|er }o dxhftw} }hdbs feeogf}dmctmad}w.6>

Ao~ds`kd`} sdatef}bo`w fewo bk|owd gow}w f`m t`b`}d`mdm go`wdvtd`gdw}hf} kfr cd kosd wd~dsd }hf` }hd |socedkw }hdr |ts|os} }o woe~d. ]hbw |hd`okd`o`bw o`d nts}hds fw|dg} on }hd ―`daf}b~d kte}b|ebds dnndg}‛ on ao~ds`kd`} b` }hf} }hdo|dsf}bo`fe gow}w on ao~ds`kd`} ctsdftgsfgbdw d`nosgb`a }hd sdatef}bo`w kfr cdsdef}b~der wkfee% ct} dgo`okbg o||os}t`b}r gow}w kfr cd wba`bnbgf`}: t`dk|eorkd`}f`m eoqds qfadw b` }hd gfwd on efcos kfsid} sdatef}bo`w% eoww on gok|d}b}b~d`dwwf`m eoqds |tsghfwb`a |oqds b` }hd gfwd on |so}dg}b~d }fsbnnw% }hd beetwbo` on wdgtsb}r

64 Nos f md}fbedm mbwgtwwbo`% wdd b` |fs}bgtefs Etmqba ~o` Kbwdw%Ctsdftgsfgr % B`mbf`f|oebw: Ebcds}r Nt`m%Y62==[ 3<<1.6> Gn. Adonnsdr Csd``f` f`m Jfkdw K. Ctghf`f`% ]hd \oqds }o ]fx: F`fer}bgfe Not`mf}bo`w on f Nbwgfe Go`w}b}t}bo` % B`mbf`f|oebw: Ebcds}r Nt`m% Y628<[ 3<<<% ||. 34+7<.

Page 12: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 12/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

63

f`m }hd eoww on b`}dasb}r b` o~dssdatef}dm kfsid}w (wtgh fw }hd nb`f`gbfe kfsid}w"% osfs}bnbgbfeer hbah eb~b`a gow}w b` }hd gfwd on d`dsar% hotwb`a os noom o~dssdatef}bo`. Ongotswd stedw fsd `dgdwwfsr nos kfsid}w }o o|dsf}d% ct} }hdwd stedw gf` cd cd}}dsd`nosgdm cr go`}sfg}w% b`mtw}sbdw% f`m nbskw% b` eb`d qb}h ghf`ab`a kfsid} go`mb}bo`w%f`m `o} |sbkfsber cr ao~ds`kd`}w.

F`o}hds qdfi`dww on ao~ds`kd`} w|d`mb`a bw }hd gsoqmb`a ot} on |sb~f}dwoet}bo`w. ]hdwd wtcw}b}t}bo` gow}w o~dswhfmoq }hd |owwbcbeb}bdw on }hd kfsid}dgo`okr f`m }hd `o`|sonb} |sb~f}d wdg}os% qhdsd d~d` }hd kow} dggd`}sbg mdkf`mwf`m |sdndsd`gdw gf` cd nb`f`gdm ~oet`}fsber. Ao~ds`kd`} w|d`mb`a fewo b`hbcb}wb``o~f}bo`% ab~d` }hf} efqw f`m sdatef}bo`w gf``o} cd fmjtw}dm fw sf|bmer }oghf`ab`a go`mb}bo`w fw kfsid} |sogdwwdw. Kf`r efqw on}d` f||er eo`a fn}ds }hdbsb`b}bfe ocjdg}b~d hfw cdgokd ocwoed}d. Efw} ct} `o} edfw}% }hd mbwb`gd`}b~dw }o|somtg}bo` f`m qdfe}h gsdf}bo` gftwdm cr }hd dx}sfg}bo` f`m sdmbw}sbct}bo` gow}w onao~ds`kd`} w|d`mb`a% dw|dgbfeer qdenfsd w|d`mb`a% kfr cd efsad. Fee }hdwd gow}w}d`m }o md|sdww dgo`okbg asoq}h f`m eb~b`a w}f`mfsmw.

]hdwd gow} nfg}osw twtfeer dx|efb` qhr b` kf`r got`}sbdw |fw} ao~ds`kd`}fg}b~b}bdw% wtgh fw }dedgokkt`bgf}bo` wds~bgdw% hf~d cdd` ebcdsfebzdm os |sb~f}bzdm b`sdgd`} mdgfmdw% f`m qhr }hdsd bw f ghso`bg `ddm nos ―sdnosk‛ b` kow} qdenfsd w}f}dw}hf} o~ds}fx f`m o~dsw|d`m. Gtssd`} ed~dew on ao~ds`kd`} w|d`mb`a fsdt`wtw}fb`fced% f`m b} bw ebider }hf} b` }hd nt}tsd% `dq kfsid} f`m gb~be wogbd}rwoet}bo`w qbee dkdsad b` wdg}osw }hf} kow} |do|ed }omfr cdebd~d cdeo`a }o }hd |tcebgwdg}os.

]hd ODGM‒w motced }fei]hd ODGM‒w motced }fei]hd ODGM‒w motced }fei]hd ODGM‒w motced }fei

]hd dgo`okbg ba`osf`gd (os b`}deedg}tfe mbwho`dw}r" on }hd ODGM‒wGokkb}}dd o` Nbwgfe Fnnfbsw fg}b`a o` cdhfen on hbah+}fx% hbah+w|d`mb`a A3<ao~ds`kd`}w bw |fsfmoxbgfeer nts}hds wtcw}f`}bf}dm cr }hd ODGM‒w oq` sdwdfsgh o`}hd eb`i cd}qdd` |sow|dsb}r f`m ao~ds`kd`} dx|d`mb}tsd. ODGM dgo`okbw}wsdgoa`bzd }hf} dk|bsbgfe sdwdfsgh wtaadw}w ―f go``dg}bo` cd}qdd` f efsadao~ds`kd`} wdg}os ‗ fw kdfwtsdm% nos dxfk|ed% cr dx|d`mb}tsdw os }fxdw fw f|dsgd`} on AM\ ‗ f`m eoqds dgo`okbg asoq}h‛. 61 Cr dxfkb`b`a 36 got`}sbdw o` f|dsbom sf`ab`a nsok 621< }o 6228% }hd ODGM‒w dgo`okbw}w fewo nb`m }hf} f sbwd b`}hd }fx whfsd sdmtgdw }hd ed~de on qdfe}h |somtg}bo`% f`m }hf} }hd wbzd onao~ds`kd`}% fw kdfwtsdm cr }fxdw os |tcebg w|d`mb`a% dxds}w f `daf}b~d bk|fg} o`|sb~f}d gf|b}fe fggtktef}bo`% ―co}h mbsdg}er f`m b`mbsdg}er‛% b.d.% co}h cr }hd }fxdw}hf} b} bk|ebdw f`m cr }hd mbwb`gd`}b~dw b} gsdf}dw.68

B` nfg}% }hd ODGM bw i`oq` nos w|sdfmb`a mbfkd}sbgfeer o||owb}d eb`dw onfsatkd`} fcot} }fx gok|d}b}bo`% nos qhbgh b} hfw cdd` mdwgsbcdm fw f

61 ODGM Dgo`okbg Ot}eooi% 6228% |. 642.68 F`msdf Cfwwf`b`b f`m W}dnf`o Wgfs|d}}f% ―]hd Msb~b`a Nosgdw on Dgo`okbg Asoq}h: \f`de Mf}fD~bmd`gd nos }hd ODGM Got`}sbdw‛% ODGM Dgo`okbg W}tmbdw @o. 77% 3<<6/BB% |. 74.

Page 13: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 13/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

67

―wghbzo|hsd`bg‛ osaf`bzf}bo`:62 O` }hd o`d hf`m% b}w Gokkb}}dd o` Nbwgfe Fnnfbsw fw|fs} on b}w kbwwbo` gsdd| wt||os}w |oebgbdw hb`mdsb`a gf|b}fe ko~dkd`} nsok hbah+}fx}o eoq+}fx got`}sbdw f`m d`gotsfadw hbah }fxdw f`m dxgdwwb~d qdenfsd |oebgbdw. O`}hd o}hds% ODGM dgo`okbw}w sdgoa`bzd }hf} }fx gok|d}b}bo` bw f ebcdsf}b`a nosgd b`}hd aeocfe dgo`okr: ―]hd fcbeb}r }o ghoowd }hd eogf}bo` on dgo`okbg fg}b~b}r onnwd}wwhos}gokb`aw b` ao~ds`kd`} ctmad}b`a |sogdwwdw% ebkb}b`a f }d`md`gr }o w|d`m f`m}fx dxgdwwb~der‛.3< ]hd ODGM d~d` nb`mw }hf} ―}hd soo} on }hd Y}fx f~obmf`gd[|socedk f||dfsw b` kf`r gfwdw }o cd hbah }fx sf}dw‛ 36.

]hd efgi on edab}bkfgr on }hd ODGM‒w nbah} fafb`w} ―hfsknte }fx gok|d}b}bo`‛33 f`m ―}fx d~fwbo`‛ hfw cdd` oc~botw wb`gd }hd w}fs}. ]hd ODGM‒w kbwwbo` qfw `d~dswt||owdm }o wds~d w|dgbnbg }fx ocjdg}b~dw on |fs}bgtefs w}f}dw% ct}% fggosmb`a }o }hd62>< not`mb`a Go`~d`}bo`% }o |soko}d |oebgbdw mdwba`dm ―}o fghbd~d }hd hbahdw}wtw}fb`fced dgo`okbg asoq}h f`m dk|eorkd`} f`m f sbwb`a w}f`mfsm on eb~b`a b`kdkcds got`}sbdw‛. ]hd ODGM hfw cdd` d~ds wb`gd b}w not`mb`a f |soko}ds onebcdsfebzf}bo` f`m sdnoskw nfgbeb}f}b`a }hd nsdd o|dsf}bo` on kfsid}w. B} bw }hdsdnosdfssdw}b`a }hf} b` }fx kf}}dsw% b} |sdwd`}w fw o`d dedkd`} on bmd`}bnbgf}bo` on f hfsknte}fx wrw}dk f ed~de on }fxf}bo` eoqds b` o`d got`}sr }hf` b` o}hdsw f`m |so}dg}w }hdb`}dsdw}w on hbah+}fx ao~ds`kd`}w ‗ f |oebgr qhbgh gedfser go`}sfmbg}w b}w dgo`okbgocjdg}b~dw.

B} f||dfsw }hf} }hd ODGM kfb`}fb`w f` b`go`wbw}d`} |oeb}bgfe kdwwfad% b` eb`dqb}h }hd dx|dg}f}bo`w on }hd ao~ds`kd`}w }hf} nb`f`gd b}37 f`m b` go`}sfmbg}bo` qb}hb}w oq` dgo`okbg sdwdfsgh. ]hd aofe on }hd Gokkb}}dd o` Nbwgfe Fnnfbsw% gok|owdmkfb`er on efqrdsw nsok }hd kdkcds w}f}dw‒ }fx fmkb`bw}sf}bo`w% f||dfsw }o cdkow}er }o onnds f jtw}bnbgf}bo` nos }hd hbah+}fx% hbah+w|d`mb`a ao~ds`kd`}w‒ nbwgfe|so}dg}bo`bwk% cfwdm o` }hd fscb}sfsb`dww f`m cbfw b`hdsd`} on }fx edafebwk% b` nteeba`osf`gd on os b`mbnndsd`gd }o dgo`okbg sdfeb}r.

62 Mf`bde J. Kb}ghdee% ―\fsbw% ]fxdw‛%]GW Mfber % Kfr 62% 3<<=.3< ODGM Dgo`okbg Ot}eooi% 6228% |. 6>>.36 Bcbm.% |. 641.33 ]hd ODGM `oq kfb`er twdw }hd }dsk ―hfsknte }fx |sfg}bgdw‛.37 ODGM nb`f`gb`a cr ao~ds`kd`}w bw |so|os}bo`fe }o }hd sdef}b~d wbzd on }hdbs dgo`okbdw% wo }hf} }hd A3<ao~ds`kd`}w mokb`f}d }hd ODGM. Adskf`r f`m Nsf`gd nb`f`gd }oad}hds 6=.8$ on }hd ODGM‒w ctmad}%}hd T`b}dm W}f}dw 33.3$% qhbed Wqb}zdsef`m o`er 6.>$ f`m Etxdkcotsa o`er <.7$% nos b`w}f`gd. Wotsgd:ODGM Kdkcds Got`}sbdw! Ctmad} Go`}sbct}bo`w nos 3<66.

Page 14: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 14/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

6=

]hd bk|os}f`gd on }fx gok|d}b}bo`

]hd ODGM‒w nbah} fafb`w} ―}fx d~fwbo`‛ f`m }fx f~obmf`gd w}fs}dm qb}h b}wnbsw} sd|os} o` ―hfsknte }fx gok|d}b}bo`‛ b` 6228% noeeoqb`a f sdvtdw}% }qo rdfswdfsebds% cr hbah+}fx ao~ds`kd`}w. ]hdwd ao~ds`kd`}w‒ aofe qfw dx|ebgb}er }o sdmtgd}hd nsddmok on ko~dkd`} on gf|b}fe cr sdw}sbg}b`a }hd soed on }fx gok|d}b}bo` ―o`b`~dw}kd`} f`m nb`f`gb`a mdgbwbo`w f`m }hd go`wdvtd`gdw nos `f}bo`fe }fx cfwdw‛.Noeeoqb`a }hbw sd|os}% }hd ODGM fmo|}dm f sdgokkd`mf}bo` o` }hd ―nbah} fafb`w}hfsknte }fx |sfg}bgdw‛% o` qhbgh }qo not`mb`a kdkcdsw on }hd osaf`bzf}bo`%Etxdkcotsa f`m Wqb}zdsef`m% fcw}fb`dm. B` f` f||d`mdm w}f}dkd`} }hd Wqbwwft}hosb}bdw% qb}hot} ktgh dnndg}% `o}dm cet`}er }hf} }fx gok|d}b}bo` fg}tfeer―mbwgotsfadw ao~ds`kd`}w nsok fmo|}b`a go`nbwgf}osr sdabkdw }hf} hfk|dsd`}sd|sd`dtsbfe w|bsb} f`m hts} }hd dgo`okr% f`m b} |sd~d`}w feba`kd`} on }fxctsmd`w f} }hd hbahdw} ed~de.‛3=

]fx gok|d}b}bo` bw f }sfmb}bo`fe ndf}tsd on }hd |dfgdnte sb~fesr cd}qdd` jtsbwmbg}bo`w }o |soko}d f`m f}}sfg} |somtg}b~d fg}b~b}r. On}d` }hbw sb~fesr bw kdsderbk|ebgb}9 }fx gok|d}b}bo` bw wbk|er }hd nsddmok nos f jtsbwmbg}bo` }o wd} eoqds }fxdw os|t} b` |efgd f mbnndsd`} }fx wrw}dk. Wkfee got`}sbdw fsd twtfeer kosd gok|d}b}b~d}hf` efsad o`dw% fw o|d``dww f`m f}}sfg}b~d`dww gok|d`wf}d nos f wkfee b`}ds`fekfsid}. Edww gok|d}b}b~d ao~ds`kd`}w hf~d }sbdm }o gok|d}d cr wtcwbmbzb`a―`f}bo`fe ghfk|bo`w‛% rd} wtgh |oebgbdw hf~d ad`dsfeer }sf`wef}dm b`}o b`dnnbgbd`gr%qfw}d% f`m dgo`okbg mdgeb`d nos }hd sdfwo`w mbwgtwwdm fco~d. B` }hd efw} }hsddmdgfmdw% }fx f`m sdatef}osr gok|d}b}bo` hfw b`gsdfwdm wtcw}f`}bfeer fw }sfmdcfssbdsw f`m gf|b}fe go`}soew qdsd nfeeb`a. ]hbw hfw fewo edm ao~ds`kd`}w on efsadgot`}sbdw }o eoqds }o| }fx sf}dw% edfmb`a }o f ―}fx gt} sd~oet}bo`‛ d`gok|fwwb`ab`mb~bmtfe b`gokd% b`mb~bmtfe gf|b}fe afb`w% mb~bmd`mw% qdfe}h% gos|osf}d b`gokdgos|osf}d gf|b}fe afb`w% f`m gsoww+cosmds b`~dw}kd`}.34 Fw f sdwte}% }hd kow}|d`febzb`a ed~bdw o` qosi f`m fggtktef}dm gf|b}fe hf~d cdd` asfmtfeer debkb`f}dm.]hd wb}tf}bo` nos dfgh ib`m on }fx w}bee ~fsbdw }o f efsad mdasdd md|d`mb`a o` }hd

jtsbwmbg}bo`% hoqd~ds% f`m }hd ao~ds`kd`} wdg}os fw f whfsd on AM\ hfw sfsder ao`dmoq`% fw d`hf`gdm dgo`okbg |dsnoskf`gd hfw ad`dsf}dm kosd }fx sd~d`tdw.

]hd bk|fg} on }fx gok|d}b}bo` bw fewo d~bmd`gdm cr }hd w|sdfm on ―nef} }fx‛ os|so|os}bo`fe }fx wrw}dkw fsot`m Dtso|d. F |so|os}bo`fe }fxf}bo` wrw}dk hfw cdd`f||ebdm o` }hd Ghf``de Bwef`m on Jdswdr wb`gd 62=<% b` Ho`a Io`a wb`gd 62=8% f`mb` Atds`wdr wb`gd 62><. Rd} wtgh f wrw}dk wddkdm f |dgtebfsb}r t| t`}be }hd 622<w.B` go`}b`d`}fe Dtso|d% Dw}o`bf edm }hd qfr qb}h }hd fmo|}bo` on f nef} }fx wrw}dk b`622=% f`m qfw noeeoqdm cr }d` noskds gokkt`bw} got`}sbdw wb`gd }hd`% qb}h sf}dw

3= ―Hfsknte ]fx Gok|d}b}bo`: F` Dkdsab`a Aeocfe Bwwtd‛% ODGM sd|os}% 6228% |. 1>.34 Ghsbw Dmqfsmw f`m Mf`bde J. Kb}ghdee%Aeocfe ]fx Sd~oet}bo`: ]hd Sbwd on ]fx Gok|d}b}bo` f`m }hd Cf}}ed }o Mdnd`m B} % Qfwhb`a}o`: Gf}o B`w}b}t}d% 3<<8% |. 76.

Page 15: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 15/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

64

~fsrb`a nsok 6<$ }o 34$. 3> B` 3<<1 }hd Wqbww gf`}o` on Ocqfemd` cdgfkd }hd nbsw}Qdw}ds` Dtso|df` jtsbwmbg}bo` o` }hd go`}b`d`} }o fmo|} f |so|os}bo`fe wrw}dk% qb}hf` dnndg}b~d }fx sf}d on 63$9 }hd sdnosk qfw f||so~dm cr 2<$ on }hd ~o}dsw b` fsdndsd`mtk. \so|os}bo`fe }fxf}bo` qfw qbmder f||ebdm b` `b`d}dd`}h+gd`}tsr Dtso|d%qhd` mbsdg} }fxdw o` b`gokd cdgfkd gokko`|efgd f`m cdnosd |soasdwwb~d}fxf}bo` sd|efgdm }hdk b` |fsfeede }o }hd dx|f`wbo` on }hd qdenfsd w}f}d.

F` dgo`okbg bk|dsf}b~ F` dgo`okbg bk|dsf}b~ F` dgo`okbg bk|dsf}b~ F` dgo`okbg bk|dsf}b~dddd

Cr sdw}sbg}b`a ao~ds`kd`}‒w gf|fgb}r }o b`mdnb`b}der sfbwd }hd }fx ctsmd`% }hdmb~dswb}r on jtsbwmbg}bo`w f`m wrw}dkw t`vtdw}bo`fcer go`}sbct}dw }o asdf}ds|sow|dsb}r. ]hd kow} oc~botw go`wdvtd`gd on }fx gok|d}b}bo` bw b}w cd`dnbgbfebk|fg} o` wf~b`a% wb`gd eoqds }fxdw d`gotsfad gf|b}fe fggtktef}bo`. ]hbw b` }ts`edfmw }o kosd b`~dw}kd`}% kosd jocw f`m kosd dgo`okbg qdenfsd. Ct} cdro`m b}w

dnndg}w o` |sow|dsb}r cr ebkb}b`a }hd }fx ctsmd`% }fx mb~dswb}r d`fcedw }hdbk|edkd`}f}bo` on `dq |sfg}bgdw f`m b``o~f}b~d b`w}b}t}bo`fe bmdfw. ]hbw fm~f`}fadon gok|d}b}bo` bw fee }hd kosd bk|os}f`} b` f qosem }hf} b`gsdfwb`aer }sf`wgd`mw`f}bo`fe cot`mfsbdw: ]hd `ddm nos b`mb~bmtfe% }dk|osfsr f`m gtw}okbzdm woet}bo`w bwb`gsdfwb`a% qhbed }hd `ddm nos godsgb~d kdfwtsdw f||erb`a dvtfeer }o fee bwmdgsdfwb`a. ]fx mb~dswb}r }fidw b`}o fggot`} }hbw d~oet}bo` fsbwb`a nsok wogbd}fe f`m}dgh`oeoabgfe |soasdww. ]hdsd fsd `o ―dgo`okbdw on wgfed‛ b` }fx kf}}dsw: ]hdgeowds |oeb}bgfe mdgbwbo`w fsd }fid`% }hd dfwbds b} bw nos sdwbmd`}w }o ko~d }o f`o}h

jtsbwmbg}bo` `dfs }hdbs gtssd`} eogf}bo`% }hd kosd |tcebg |oebgbdw qbee kf}gh }hd

sdwbmd`}w‒ fg}tfe `ddmw f`m |sdndsd`gdw.]hd fscb}sfad on eoq+}fx jtsbwmbg}bo`w bw nts}hds dxdk|ebnbdm cr }hd soed on ―}fx

hf~d`w‛. ]fx hf~d`w }r|bgfeer b`getmd sdef}b~der eoq+}fx jtsbwmbg}bo`w% }howd d`nosgb`aw|dgbfe stedw nos wokd o|dsf}bo`w os dx}d`wb~d nb`f`gbfe |sb~fgr% os sdntwb`a }o f||er}hd w}f`mfsmw on o}hds jtsbwmbg}bo`w o` }hdbs oq` }dssb}osbdw nos whfsb`a b`noskf}bo`.31 Mtd }o }hd }dssb}osbfe ko`o|oer on w}f}dw% }fx sf}dw }d`m b` kow} got`}sbdw }o cd qdeefco~d qhf} }hdr whotem cd fggosmb`a }o }hd sdwbmd`}w‒ `ddmw f`m |sdndsd`gdw. Bn}hbw qdsd `o} }hd gfwd% }hd dkdsad`gd f`m twd on ―}fx hf~d`w‛ qotem hfsmer cd f`bwwtd% fw ao~ds`kd`}w fewo gok|d}d o` }hd wds~bgdw }hdr |so~bmd. Dx|dsbd`gd

whoqw }hf} ―}fx hf~d`w‛ mo `o} |sd~d`} ao~ds`kd`}w nsok |so~bmb`a }hd wds~bgdw}hf} fsd fg}tfeer sdvtdw}dm cr }hdbs sdwbmd`}w% ct} |efr f} kow} f |sd~d`}b~d osgossdg}b~d soed on fscb}sfad b` }hd nfgd on dxgdwwb~d }fxf}bo`. B` ad`dsfe% }fxgok|d}b}bo` nsok ―}fx hf~d`w‛ edfmw }o f cd}}ds cfef`gd cd}qdd` |tcebg wds~bgdwf`m }hd }fx ctsmd`. B} gds}fb`er modw `o} edfm }o zdso }fxf}bo` f`m modw `o}d`mf`ads |tcebg w|d`mb`a fw wtgh% go`}sfsr }o qhf} b}w o||o`d`}w wokd}bkdwfwwds}.

3> Bcbm.% |. >6.31 Jtsbwmbg}bo`w wtgh fw F`mossf% }hd Gfrkf` Bwef`mw% Gr|stw% Jdswdr% Ebdgh}d`w}db`% Kftsb}btw% Ko`fgo%f`m% md|d`mb`a o` }hd mdnb`b}bo`% Etxdkcotsa f`m Wqb}zdsef`m fsd }sfmb}bo`feer go`wbmdsdm }o cdwo~dsdba` ―}fx hf~d`w‛. Md|d`md`} jtsbwmbg}bo`w wtgh fw }hd Gfrkf` Bwef`mw f`m }hd Ghf``de Bwef`mw(T`b}dm Ib`amok" f`m Mdefqfsd (T`b}dm W}f}dw" fsd fewo ~bdqdm fw }fx hf~d`w.

Page 16: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 16/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

6>

Nsok f` dgo`okbg |dsw|dg}b~d% }hd twd on ―}fx hf~d`w‛ nfgbeb}f}dw gf|b}fefggtktef}bo` f`m bk|so~dw dgo`okbg |sow|dsb}r b` }hd hbah+}fx got`}sbdw qhdsd }hdgf|b}fe bw d~d`}tfeer sd|f}sbf}dm }o cd b`~dw}dm b` nfg}osw on |somtg}bo`. ―]fx hf~d`w‛}hdsdnosd b`gsdfwd }hd dnnbgbd`gr on b`}ds`f}bo`fe gf|b}fe kfsid}w f`m }htw }hddnnbgbd`gr on gf|b}fe feeogf}bo` }o }hd kow} |somtg}b~d b`~dw}kd`}w% }hdsdcrgo`}sbct}b`a }o sfbwd o~dsfee eb~b`a w}f`mfsmw. Fw f sdwte}% ―}fx hf~d`w‛ cd`dnb} feesdwbmd`}w% qhd}hds }hdr kfid twd on }hdk mbsdg}er os `o}.38 ]hdr wds~d }o ghf``degf|b}fe f`m f~obm motced os d~d` }sb|ed }fxf}bo` b` hbah+}fx got`}sbdw f`m edfm }ocd}}ds dgo`okbg |dsnoskf`gd b` }howd got`}sbdw. ]hdr fsd twdnte }o ebkb} dxgdwwb~d}fxf}bo` on |somtg}b~d sdwotsgdw f`m sdmtgd }hd qfw}d f`m mbwwb|f}bo`ghfsfg}dsbw}bg on |tcebg kf`fadkd`}% b` |fs}bgtefs b` efsad gd`}sfebzdm w}f}dw.Mdw|b}d }hdwd |so~d` |owb}b~d dgo`okbg dnndg}w% hbah+}fx ao~ds`kd`}w nbah} }fxhf~d`w cdgftwd on }hd ebkb}w }hdr wd} o` }hdbs fcbeb}r }o ad} kosd nt`mw% }o hbmd }hddxgdwwb~d |sbgd }hdr ghfsad nos |tcebg wds~bgdw (on}d` on |oos vtfeb}r"% os }o sfbwd

fscb}sfsber }hd }fx ctsmd` o` }hd kow} |somtg}b~d sdwbmd`}w.

F go`mb}bo` nos F go`mb}bo` nos F go`mb}bo` nos F go`mb}bo` nos kosdkosdkosdkosd ebcds}rebcds}rebcds}rebcds}r f`m jtw}bgdf`m jtw}bgdf`m jtw}bgdf`m jtw}bgd

B` fmmb}bo` }o b}w |owb}b~d soed o` |sow|dsb}r f`m }hd dnnbgbd`gr on gf|b}fe% }fxmb~dswb}r bw f` dwwd`}bfe go`mb}bo` nos }hd |sdwds~f}bo` on b`mb~bmtfe ebcds}Gok|d}b}bo` }d`mw }o sdw}sbg} }hd |sdmf}osr |o}d`}bfe on }hd }dssb}osbfe ko`o|oer o`}hd twd on godsgbo` (qhbgh mdnb`dw ao~ds`kd`}". Qhbed |sb~f}d wdg}os wds~bgdw ktw}kdd} qb}h go`wtkds f||so~fe% }hbw bw `o} }std nos |tcebg fg}b~b}bdw% qhbgh fsd kow}er

nb`f`gdm cr }fxdw% qb}h `o nsddmok on ghobgd% `o b`hdsd`} b`gd`}b~d }o bk|so~d }hdsdef}bo`whb| cd}qdd` }hdbs gow} f`m }hdbs vtfeb}r f`m `o gedfs dnndg}b~d f`wqdsfafb`w} |o}d`}bfe fctwdw. Dedg}bo`w d~dsr ndq rdfsw fsd `o wtcw}b}t}dw nos b`mb~bmtfeghobgd. ]hd dxbw}d`gd on wkfee% o|d` f`m gok|d}b`a jtsbwmbg}bo`w bw }hdsdnosd on}d`}hd cdw} atfsf`}dd on sdw}sbg}b`a f ao~ds`kd`}‒w gf|fgb}r }o fctwd b}w |oqds. D~d`b` b}w sdef}b~der kbem ~dswbo`w% qb}h wd|fsf}dm f`m sdef}b~der sdw}sbg}dm |oqdswao~ds`kd`} }d`mw }o gdfwdedwwer dx}d`m b}w fsdfw on b`}ds~d`}bo` f`m hoem o~dswogbd}r. F` b`mb~bmtfe‒w nsddmok on ghobgd f`m edab}bkf}d sbah}w }o }hd nstb}w on hbw hds efcos f`m |so|ds}r fsd }htw cd}}ds |so}dg}dm b` f qosem qb}h w}so`a }fxgok|d}b}bo`. Cr |efgb`a ebkb}f}bo`w o` dxgdwwb~d }fxf}bo`% }fx mb~dswb}r cd}}ds }fidwb`}o fggot`} }hd nfg} }hf} fee qdfe}h ktw} cd gsdf}dm }hsotah b`mb~bmtfe dnnos}% kfb`erb` f` dxghf`ad |sogdww. ]hd |sogdww on qdfe}h gsdf}bo` `dgdwwfsber bk|ebdw }hf} f`b`mb~bmtfe hfw f |sbkfsr gefbk o` wokd}hb`a qhbgh qotem `o} dxbw} qb}hot} hbw os hdsmdgbwbo` }o t`mds}fid f |somtg}b~d fg}b~b}r f`m |somtgd b}. Hd`gd }hd bk|dsf}b~d on

jtw}bgd }o sdw}sbg} }hd }fxb`a |oqds on ao~ds`kd`}.

Qhbed b} bw b`mbw|t}fced }hf} }fx gok|d}b}bo` bw f |oqdsnte }ooe fafb`w}dxgdwwb~d }fxf}bo`% }hd `ddm nos nts}hds |so}dg}bo`w on b`mb~bmtfe sbah}w whotem `o} cdt`mdsdw}bkf}dm. ]fx gok|d}b}bo` gf``o} cd go`wbmdsdm fw nteer dvtb~fed`} }o kfsid}gok|d}b}bo`: B` }hd |sb~f}d wdg}os% gok|d}b}bo` bk|ebdw }hf} f`r |somtgds f`m f`r

38 Sbghfsm ]df}hds%]hd Cd`dnb}w on ]fx Gok|d}b}bo` % Eo`mo`: B`w}b}t}d on Dgo`okbg Fnnfbsw% 3<<4% |. 73.

Page 17: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 17/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

61

go`wtkds gf` }sfmd qhdsd~ds }hdr fsd. ]hbw bw dw|dgbfeer }std b` f qosem b` qhbgh}sfmd gow}w hf~d wba`bnbgf`}er mso||dm% qhbed b`noskf}bo` bw twtfeer f~fbefced b` sdfe}bkd nsok f`rqhdsd. B`mb~bmtfew gf` }htw dxdsgbwd }hdbs nsddmok on ghobgd qb}h `osdw}sbg}bo`. B` }fx kf}}dsw% hoqd~ds% gb}bzd`w fsd w}bee wtcjdg}dm }o f ko`o|oebw}godsgb~d |oqds f} }hdbs |efgd on sdwbmd`gd932 `o o`d gf` eb~d b` Cdeabtk f`m ghoowd}o |fr hbw os hds }fxdw b` Mtcfb. ]hbw mbw}b`g}bo` t`mdseb`dw o`gd kosd }hd `ddm nosfw asdf} f `tkcds fw |owwbced on wkfee% b`md|d`md`} jtsbwmbg}bo`w d`fceb`a sdwbmd`}w}o ―~o}d qb}h }hdbs ndd}‛.

Hbw}osbgfeer% Dtso|d oqdw b}w hbw}osbgfe fwgd`mf`gd }o }hd mb~dswb}r f`mnsfakd`}f}bo` on |oeb}bgfe |oqds. ]hd gok|d}b}bo` cd}qdd` |oeb}bgfe wrw}dkw f`m }hdfcwd`gd on gd`}sfebzf}bo` hf~d cdd` mdgbwb~d nfg}osw nos }hd Sd`fbwwf`gd% }hdD`ebah}d`kd`}% }hd B`mtw}sbfe Sd~oet}bo` f`m }hd asdf} |sow|dsb}r }hf} d`wtdm.7< Noeeoqb`a }hd nfee on Sokd% Dtso|d‒w |oeb}bgfe nsfakd`}f}bo` feeoqdm |somtg}b~db`mb~bmtfew }o ―~o}d qb}h }hdbs ndd}‛% }fib`a }hdbs gf|b}fe qb}h }hdk. Qb}h }hd mb~bwon ft}hosb}r% |oeb}bgfe mbwwd`} gotem md~deo|% edfmb`a }o }hd dkdsad`gd on nsdd gb}bdf`m |fsebfkd`}w% gts}fbeb`a |sdmf}osr }fxf}bo`% f`m csb`ab`a wbkbefs |soasdwwdewdqhdsd cr dktef}bo`. ]hd ODGM‒w gtssd`} dnnos}w }o gtsc jtsbwmbg}bo`fegok|d}b}bo` }hdsdnosd sd~dswd }hd go`mb}bo`w }hf} edm }o }hd Qdw}‒w dxgd|}bo`fewtggdww b` gok|fsbwo` qb}h o}hds gb~bebzf}bo`w% b`getmb`a }howd }hf} qdsd |sd~botwerkosd fm~f`gdm }dgh`oeoabgfeer.76

B` nfg}% jtsbwmbg}bo`fe gok|d}b}bo` f`m }hd fm~f`}fadw on wkfeeds% o|d`}dssb}osbfe ko`o|oebdw go`}soeedm cr ao~ds`kd`}w fsd bk|os}f`} bmdfw on }hdb`}deedg}tfe ebcdsfe }sfmb}bo`. Wtgh mb~dswd }hb`idsw fw Mf~bm Htkd% Fmfk Wkb}hKo`}dwvtbdt% Fedxbw md ]ogvtd~beed% Bkkf`tde If`}% Qbehdek ~o` Htkcoem}% f`m]tsao} b`wbw}dm o` }hd soed on b`w}b}t}bo`fe mb~dswb}r f`m }hd sbah} }o dxb} nos b`mb~bnsddmok.73 ]hd asdf} D`ebah}d`kd`} |hbeowo|hds Cd`jfkb` Go`w}f`} fewo |sfbwdmwkfee got`}sbdw nos cd}}ds kdd}b`a }hd gb}bzd`w‒ `ddmw f`m |sdndsd`gdw sf}hds }hf`wddib`a }o dx|f`m }hdbs |oqds. B` efsad w}f}dw% hd `o}dm% wbzd sdvtbsdw f` fg}b~bwk}hf} on}d` mdad`dsf}dw b`}o mdw|o}bwk% f`m ―}hd efqw gokd nsok f |ob`} wo nfs nsok}howd }o qhok }hdr fsd wt||owdm }o f||er }hf} }hd b`d~b}fced dnndg} on wtghmbw}f`gd bw wdsbotw f`m nsdvtd`} dssos‛.77

32 \fwgfe Wfeb`% ―]hd Gfwd Fafb`w} ‘]fx Hfsko`bwf}bo`‒: ]hd ODGM f`m DT B`b}bf}b~dw‛% b`: Hf``dw H.Abwwtsfswo` f`m ]sraa~b ]hos Hdscds}wwo`% dmw.%Gt}}b`a ]fxdw }o B`gsdfwd \sow|dsb}r % Gd`}sd nos Wogbfef`m Dgo`okbg Sdwdfsgh% 3<<1% ||. 86+83.7< Wdd Mf~bm W. Ef`mdw%]hd Qdfe}h f`m \o~ds}r on @f}bo`w: Qhr Wokd Fsd Wo Sbgh f`m Wokd Fsd Wo \oos % @dq Rosi% @os}o`% 6228% ||. 7>+72% fw qdee fw @f}hf` Sowd`cdsa f`m E.D. Cbsmzdee% Js.%Hoq }hd Qdw} Asdq Sbgh: ]hd Dgo`okbg ]sf`wnoskf}bo` on }hd B`mtw}sbfe Qosem % @dq Rosi% Cfwbg Cooiw% 628>% ||.67>+672.76 Nos b`w}f`gd b` gok|fsbwo` qb}h Ghb`f9 wdd Sowd`cdsa f`m Cbsmzdee% o|. gb}.% ||. 671+678.73 Gn. Soef`m ^ftcde% ―F Hbw}osr on ]hotah} o` B`w}b}t}bo`fe Gok|d}b}bo`‛% b`: F`msdfw Cdsah f`m SoenHobjds (dmw."%B`w}b}t}bo`fe Gok|d}b}bo` % Eo`mo`: Dmafs Deafs% 3<<8.77 Cd`jfkb` Go`w}f`}%\sb`gb|edw on \oeb}bgw F||ebgfced }o Fee Ao~ds`kd`}w % B`mbf`f|oebw: Ebcds}r Nt`m%Y68<>[ 3<<7% |. 73=.

Page 18: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 18/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

68

]hd kosfe gfwd nos nb`f`gbfe |sb~fgr

]hd gd`}sfe soed }fx gok|d}b}bo` |efrw nos |sow|dsb}r f`m jtw}bgd qotem `o} cdgok|ed}d qb}hot} }hd |so}dg}bo` on nb`f`gbfe |sb~fgr. ]hd |sdwds~f}bo` on b`mb~bmtfesbah}w whotem b`getmd |so}dg}bo` fafb`w} fee wos}w on o||sdwwbo`% b`getmb`a dxgdwwb~d}fxf}bo`. B` }hbw sdafsm% hbahds ed~dew on go`nbmd`}bfeb}r feeoq nos cd}}ds |so}dg}bo` ob`mb~bmtfew eb~b`a b` mdnbgbd`} jtsbwmbg}bo`w qhdsd nt`mfkd`}fe sbah}w wden+d~bmd`} gb~bebzdm wogbd}r gf``o} cd d`nosgdm. B` nfg}% gosst|}bo`% dx|so|sbf}bo`% gsbkd% f`m}hd |dswdgt}bo` on ~fsbotw kb`osb}bdw sdkfb` d`mdkbg sbwiw b` kow} on }hd qosem.7= B`wtgh gfwdw% d`hf`gdm |so}dg}bo` on nb`f`gbfe |sb~fgr b` f ―}fx hf~d`‛ gf` |sd~d`}}hd t`qfssf`}dm eoww on edab}bkf}d |so|ds}r f`m d~d` wf~d eb~dw. Nb`f`gbfe |sb~fgrgf` cd f` dwwd`}bfe wfndatfsm nos nt`mfkd`}fe nsddmokw f`m nos f sbah} fw dwwd`}bfefw }hd sbah} }o eb~d.

Sdgo`gbeb`a }hd |sb~f}d f`m |tcebg w|hdsdwSdgo`gbeb`a }hd |sb~f}d f`m |tcebg w|hdsdwSdgo`gbeb`a }hd |sb~f}d f`m |tcebg w|hdsdwSdgo`gbeb`a }hd |sb~f}d f`m |tcebg w|hdsdw

B` dwwd`gd% |sb~fgr gf``o} cd wd|fsf}dm nsok f |dswo`‒w b`mb~bmtfeb}r.B`mb~bmtfew ghoowd qhf} }hdr sd~dfe b` }hd |tcebg w|hdsd% f`m qhf} }hdr idd||sb~f}d. \sb~fgr feeoqw f` b`mb~bmtfe }o mdebkb}f}d hbw os hds |sb~f}d f`m |tcebgw|hdsdw% f` bmdf }hf} bw asot`mdm b` }hd htkf` go`mb}bo` fw f cfef`gd cd}qdd`b`mb~bmtfeb}r f`m wogbfe b`}dsfg}bo`. ]hd mbw}b`g}bo` cd}qdd` }hd |sb~f}d f`m |tcebgw|hdsdw f`m b}w sdw|dg} fsd }sfmb}bo`fe ndf}tsdw on gb~bebzf}bo`. Nos }hd wfkd sdfwo`|do|ed |t} gts}fb`w o` }hdbs qb`moqw os qdfs geo}hdw b` }hd w}sdd}w: Qhd}hdswokdo`d hfw wokd}hb`a }o hbmd os `o} bw `o} }hd bwwtd. Wtgh |sfg}bgdw fsd`dgdwwfsr eb`dw on mdkfsgf}bo` cd}qdd` o`d‒w b`mb~bmtfeb}r f`m |fs}bgb|f}bo` b`wogbd}r. B` |sfg}bgfe }dskw% }hd go`nbmd`}bfeb}r mtd b` nb`f`gbfe fnnfbsw bw fib` }o }hd|sondwwbo`fe wdgsdgr on kdmbgfe mog}osw os efqrdsw. B} bw b`}d`mdm }o |so}dg} }hdb`mb~bmtfe fafb`w} }hbsm |fs}bdw% b`getmb`a ao~ds`kd`}.

Ao~ds`kd`} b`}ds~d`}bo` b`}o f gb}bzd`‒w |sb~f}d w|hdsd bw b` nfg} kosd|socedkf}bg }hf` f`r o}hds b`w}f`gd% wb`gd fw f ko`o|oer on godsgbo` ao~ds`kd`}fg}w qb}hot} }hd ~oet`}fsr os dx|ebgb} go`wd`} on }hd b`mb~bmtfew o` qhok b} f||ebdwb}w sdatef}bo`w. ]hd twd on mf}f kfr cd cdro`m f |dswo`‒w go`}soe f`m }hdsd bw on}d``o dnndg}b~d sbah} on sdgotswd os qb}hmsfqfe: Ao~ds`kd`}w }hdkwde~dw mdnb`d qhf}}hdr mddk fw ―mf}f |so}dg}bo`‛. Rd} b} bw o`d on }hd asdf} kdsb}w on }hdD`ebah}d`kd`}% f`m cdnosd }hf} on }hd oem Jdqbwh f`m f`gbd`} Asddi qbwmok }o hf~dsdgoa`bzdm }hf} |oeb}bgfe edfmdsw f`m ao~ds`kd`} fad`}w ktw} wtckb} }hdkwde~dw }o}hd sted on efq ebid f`r o}hds |dswo` f`m }hf} }hd gb}bzd` ktw} cd |so}dg}dm fafb`w}

7= ]hd f``tfe sd|os} Nsddmok b` }hd Qosem 3<66% |tcebwhdm cr Nsddmok Hotwd% dw}bkf}dw }hf} o`er =4$ on}hd qosem‒w |o|tef}bo` eb~d b` got`}sbdw }hf} gf` cd go`wbmdsdm nsdd. Wdd fewo Dmqfsmw f`m Kb}ghdee% o|.gb}.% ||. 611+686.

Page 19: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 19/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

62

}hdbs fscb}sfsb`dww. F ao~ds`kd`} }hf} }sf`wnoskw d~dsr }fx|frds b`}o f |o}d`}bfe }fx―d~fmds‛ mbw}f`gdw b}wden nsok }hd sted on efq. B} |efgdw b}w oq` |sdsoaf}b~dw cdnosd}hd sbah}w on }hd gb}bzd`% }hdsdcr ab~b`a b` }o ft}hosb}fsbf` os d~d` }o}feb}fsbf` edf`b`awb` gfwdw qhdsd }o}fe }sf`w|fsd`gr bw mdkf`mdm.

Dxgdwwb~d }fxf}bo` fewo ~boef}dw b`mbsdg}er f` b`mb~bmtfe‒w |sb~f}d w|hdsd b}hf} hbw os hds mbw|owfced b`gokd f`m nsddmok on ghobgd fsd mbkb`bwhdm.W}f`mfsmbzdm ao~ds`kd`} wds~bgdw% wtgh fw wghooew f`m hdfe}hgfsd% kfr cd fewobk|owdm b` gok|ed}d mbwsdafsm on |dswo`fe `ddmw f`m |sdndsd`gdw. ]hdsdnosdnb`f`gbfe |sb~fgr aodw hf`m b` hf`m qb}h f wkfeeds wgo|d on ao~ds`kd`} f`m f eoqds}fx ctsmd` b` |sdwds~b`a f` b`mb~bmtfe‒w |sb~f}d w|hdsd.

]hd |sbkfgr on b`mb~bmtfe |so|ds}r sbah}w]hd |sbkfgr on b`mb~bmtfe |so|ds}r sbah}w]hd |sbkfgr on b`mb~bmtfe |so|ds}r sbah}w]hd |sbkfgr on b`mb~bmtfe |so|ds}r sbah}w

O` }hd w|dgbnbg bwwtd on ―}fx d~fwbo`‛ os }fx f~obmf`gd% }hd sdntwfe }o wtcjdg}o`dwden t`go`mb}bo`feer }o dxgdwwb~d }fxf}bo` kfr cd |dsndg}er sdfwo`fced b` w}f}dwmddkdm ―nsdd‛ os ―mdkogsf}bg‛. ]hbw bw dw|dgbfeer }std b` f go`}dx} b` qhbgh qdenfsdw}f}dw ad`dsf}d t`ebkb}dm |tcebg mdc}w f`m t`nb`f`gdm |sokbwdw on nt}tsd cd`dnb}w%f`m gftwd asoqb`a |fsfeede os t`mdsasot`m dgo`okbdw. ]hd f}}dk|} }o f~obmgo`nbwgf}osr kfsab`fe }fx sf}dw os }fxdw }hf} fsd mbwgsbkb`f}osr f`m b`nsb`ad o` cfwbg|so|ds}r sbah}w kfr cd efqnte b` f`r }std wd`wd on }hd qosm. Edab}bkf}d (ho`dw}erfgvtbsdm" b`mb~bmtfe |so|ds}r sbah}w feqfrw |sdgdmd f ao~ds`kd`}‒w sbah} }o }fx. Fw}hd Adskf` |hbeowo|hds f`m dgo`okbg kosfebw} \d}ds Ioweoqwib hfw fsatdm% }hdsdbw `o ―`f}tsfe‛ sbah} }o dxgdwwb~d }fxf}bo` os }o |soasdwwb~d }fxf}bo` o` }hd |fs} onao~ds`kd`}w%74 ct} }hdsd bw f sbah} }o o`d‒w edab}bkf}d |so|ds}r fsbwb`a nsok|somtg}b~d fg}b~b}r os dxghf`ad (wtgh fw o`d‒w oq` efcos". B} bw `o} ao~ds`kd`} }hf}rbdemw }hd sbah} }o |sb~fgr }o gb}bzd`w% ct} gb}bzd`w qho rbdem (}o wokd dx}d`}" }hd sbah}o }fx }o ao~ds`kd`}.

Fw }hd 62}h+gd`}tsr Nsd`gh dgo`okbw} Nsâmâsbg Cfw}bf} csbeebf`}er |t} b}% ―Ebnd%nfgte}bdw% |somtg}bo` ” b` o}hds qosmw% b`mb~bmtfeb}r% ebcds}r% |so|ds}r ” }hbw bw kf`

F`m b` w|b}d on }hd gt``b`a on fs}nte |oeb}bgfe edfmdsw% }hdwd }hsdd abn}w |sdgdmd feehtkf` edabwef}bo`% f`m fsd wt|dsbos }o b}. Ebnd% ebcds}r% f`m |so|ds}r mo `o} dxbw}cdgftwd kd` hf~d kfmd efqw. O` }hd go`}sfsr% b} qfw }hd nfg} }hf} ebnd% ebcds}r% f`m|so|ds}r dxbw}dm cdnosdhf`m }hf} gftwdm kd` }o kfid efqw b` }hd nbsw} |efgd.‛7> ]hdsbah} }o nb`f`gbfe |sb~fgr ktw} cd |so}dg}dm fafb`w} ao~ds`kd`} b`}ds~d`}bo`. O`er b`}hd gfwd on wdsbotw wtw|bgbo` on gsbkd gf` cf`i wdgsdgr cd ebn}dm. O}hdsqbwd }hdao~ds`kd`} qotem ~boef}d }hd `dgdwwfsr cfef`gd cd}qdd` }hd |tcebg f`m }hd |sb~f}dw|hdsdw9 b} qotem `o eo`ads fg} fw f wtcwbmbfsr b`w}stkd`} }o idd| }hd |dfgd b` fgb~bebzdm wogbd}r% ct} cdgokd f }hsdf} }o b}.

74 \d}ds Ioeoqwib% ―\sb~f}hdb} t`m Cf`iadhdbk`bw ‗ W}ff}w|hbeowo|hbwghd t`m qbs}wghfn}wd}hbwghdÕcdsedat`ad`‛% b`: Io`sfm Htkkeds f`m Adshfsm Wghqfsz (dmw."%Mfw Sdgh} ftn wbgh wdecw}. Cdmsoh}d \sb~f}w|hísd bk W|f``t`awndem zqbwghd` Wbghdshdb} t`m Nsdbhdb} % Ztsbgh: @ZZ ^dsefa% 3<<7% |. 628.7> Nsâmâsbg Cfw}bf}%]hd Efq % Bs~b`a}o`+o`+Htmwo`: Not`mf}bo` nos Dgo`okbg Dmtgf}bo`% Y684<[ 6228% ||.6+3.

Page 20: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 20/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

3<

]hd cfef`gd cd}qdd` }hd |sb~f}d f`m |tcebg w|hdsdw d`fcedm cr w}so`anb`f`gbfe |sb~fgr stedw bw fewo jtw}bnbdm cr }hd `dgdwwfsr |sd~d`}bo` on d`~r f`msdwd`}kd`}% qhbgh ko}b~f}dw }o f efsad dx}d`} }hd w}stg}tsd on }fx wrw}dkw (wtgh fw|soasdwwb~d }fxf}bo`" f`m o}hds |tcebg |oebgbdw on b`gokd sdmbw}sbct}bo`. B`b`}ds`f}bo`fe sdef}bo`w% b} noeeoqw }hf} }hd f~obmf`gd on dxgdwwb~d |soasdwwb~d }fxsf}dw modw `o} ~boef}d b`}ds`f}bo`fe |sb~f}d efq9 }hbw bk|ebdw }hf} `o} fee ao~ds`kd`}wwhotem |sowdgt}d b}% ed} feo`d fwwbw} o}hdsw b` |sowdgt}b`a b}: ]hdsd bw `o d}hbgfeocebaf}bo` nos f jtsbwmbg}bo` f||erb`a kosd w}sb`ad`} nb`f`gbfe |sb~fgr stedw }o fwwbw}f`o}hds jtsbwmbg}bo` b` }hd nbah} fafb`w} ―}fx d~fwbo`‛% dw|dgbfeer bn }hd o}hds

jtsbwmbg}bo` ~boef}dw b`mb~bmtfe |so|ds}r sbah}w cr kdf`w on dxgdwwb~d osmbwgsbkb`f}osr }fxf}bo`.

]hd on}d`+hdfsm fsatkd`} }hf} gb}bzd`w ktw} gok|er qb}h }hd }fx efqw% ~obgd}hdbs mbwwd`} cr |fs}bgb|f}b`a b` }hd |oeb}bgfe |sogdww% os ko~d ot} }o f`o}hdsgot`}sr% bw b` nfg} }hd }std onnd`wb~d |so|owb}bo`: Ao~ds`kd`}w mo `o} oq` ―}hdbs‛gb}bzd`w os }hd }dssb}osr on }hdbs got`}sr. \oeb}bgfe |fs}bgb|f}bo` bw gow}er f`m twtfeer`o} f` o|}bo`% `o} edfw} cdgftwd }hd ao~ds`f`gd w}stg}tsd on efsad gd`}sfebzdm w}f}dwon}d` sdwdkcedw f` oebafsghr: ]hd |oebgr mbnndsd`gdw cd}qdd` }hd efsadw} |oeb}bgfe|fs}bdw }d`m }o cd `daebabced f`m f` b`mb~bmtfe‒w fg}tfe ghobgd bw b`wba`bnbgf`}. ]hdbmdf }hf} sd|sdwd`}f}b~d mdkogsfgr d`wtsdw f wtnnbgbd`} atfsf`}dd on edab}bkfgr nosf`r ib`m on }fx wrw}dk bw f `fï~d |ob`} on ~bdq }hf} o~dseooiw }hd b`}sb`wbgfeergodsgb~d `f}tsd on ao~ds`kd`} fg}bo` fw qdee fw }hd |dswo`fe ko}b~dw on b}w fad`}w.Ao~ds`kd`} whotem cd `o}hb`a kosd }hf` f t}beb}fsbf` osaf`bzf}bo`% f`m b} bw kfmdt| on htkf` cdb`aw |so`d }o |tswtb`a }hdbs oq` dedg}osfe% nb`f`gbfe os o}hds

b`}dsdw}w. O`d on }hd asdf} edwwo`w on hbw}osr bw }hf} ao~ds`kd`}w fw ko`o|oebdw onnosgd whotem `o} cd bmdfebzdm os sokf`}bgbzdm b`}o b`nfeebced b`gfs`f}bo`w on }hd―gokko` aoom‛: B` }hd 3<}h gd`}tsr% }hd qosw} fctwdw on b`mb~bmtfe sbah}w qdsdgokkb}}dm b` }hd `fkd on }hd w}f}d% f`m sd|sdwwb~d |oeb}bgfe sdabkdw sdkfb` }hdkfb` gftwd on htkf` o||sdwwbo` fsot`m }hd qosem }omfr. B` mdkogsfgbdw%ao~ds`kd`}w kfr cd ~bdqdm fw ad`dsfeer cd`d~oed`}% ct} }hbw modw `o} |sd~d`}}hdk nsok twtfeer wt||os}b`a |oebgbdw ebider }o idd| }hdk b` |oqds% d~d` bn }howd|oebgbdw fsd i`oq` }o cd f} }hd dx|d`wd on nsddmok f`m |sow|dsb}r. T`ebkb}dmt`nt`mdm qdenfsd w}f}dw fsd f }r|bgfe gfwd b` |ob`}9 gow}w fsd mbnnbgte} }o bmd`}bnr

bkkdmbf}der f`m }hd ctsmd` gf` cd whbn}dm b` |fs} }o nt}tsd ad`dsf}bo`w on }fx|frdsw}hsotah t`wtw}fb`fced ed~dew on |tcebg mdc}.

Co}h }hdosr f`m |sfg}bgd wtaadw} }hf} }hd o`er go`wdvtd`gd }o cd dx|dg}dmnsok f` o~dsfee qdfid`b`a on nb`f`gbfe |sb~fgr bw f sbwd b` }fxdw nos d~dsro`d. ]o}fe}sf`w|fsd`gr }oqfsm }hd w}f}d% cr }hd eoabg on }hd nbah} fafb`w} ―}fx d~fwbo`‛%mdasfmdw gb}bzd`w cr f`feoar }o }hd sf`i on ―}fx |sbwo`dsw‛ }hf} whotem cd |sd~d`}dmnsok d~fmb`a }hdbs ―}fx |sbwo`‛. ]hbw bw nfs onn nsok f`r htkf`d ~bwbo` on f jtw}wogbd}r }hf} sdgoa`bzdw }hf} b`mb~bmtfew fsd f} }hd osbab` on fee qdfe}h gsdf}bo` f`m}hf} }hdsd gf` cd `o |sbkfsr kosfe gefbk o` }hd |fs} on ao~ds`kd`} o` qdfe}h }hf}

qotem `o} dxbw} bn b} hfm `o} cdd` nos }hd mdgbwbo` on }howd qho d`afadm b`|somtg}b~d fg}b~b}r }o gsdf}d b}.

Page 21: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 21/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

36

]hd wba`bnbgf`gd on Wqb}zdsef`m

B` }hd go`}so~dswbdw o~ds }fx gok|d}b}bo`% ―}fx hf~d`w‛% f`m }hd nbah} fafb`w}―}fx d~fwbo`‛% ktgh f}}d`}bo` hfw nogtwdm o` Wqb}zdsef`m% nos f `tkcds on sdfwo`w:Qb}h f qosemqbmd kfsid} whfsd on 31$% }hd Wqbww nb`f`gbfe gd`}ds bw cr nfs }hdefsadw} onnwhosd gd`}ds nos |sb~f}d qdfe}h kf`fadkd`}971 b}w nfkdm cf`ib`a }sfmb}bo`osbab`f}dm b` }hd 6>}h gd`}tsr% f`m b}w w}fcbeb}r fw o||owdm }o qfsw f`m sdatefs|oeb}bgfe% ko`d}fsr% f`m dgo`okbg kbwkf`fadkd`} cr wogbfebw} f`m }o}feb}fsbf`ao~ds`kd`}w b` `dbahcosb`a got`}sbdw wtgh fw Nsf`gd% Adskf`r% f`m B}fer hfw ab~d`b} f hbw}osbgfe soed fw f wfnd hf~d`.

Wqb}zdsef`m‒w gte}tsd on b`mb~bmtfe nsddmok aodw cfgi }o b}w not`mb`a b` }hd67}h gd`}tsr% qhbgh dw}fcebwhdm }hd |sb`gb|ed on |so|ds}r sbah}w fafb`w} dx}ds`fe|et`mdsb`a9 }hbw hbw}osr qfw msfkf}bzdm b` 68<= cr }hd asdf} Adskf` |od} NsbdmsbghWghbeeds f`m sdkfb`w f w}so`a b`w|bsf}bo` nos Wqbww b`md|d`md`gd (fw dxdk|ebnbdm crb}w `o`+DT kdkcdswhb|". @o} b`gbmd`}feer% }hd b`w}b}t}bo`fe wd}t| on Wqb}zdsef`m bw~dsr wbkbefs }o }hf} on }hd T`b}dm W}f}dw% qhdsd b`mb~bmtfe ebcds}r |efrdm f` dvtfeerbk|os}f`} soed b` }hd got`}sr‒w not`mb`a: B` }hd 68}h gd`}tsr% }hd sd|tcebgw on }hd oemWqbww Go`ndmdsf}bo`% b` }hd kbmw} on dk|bsdw f`m ib`amokw% |so~bmdm b`w|bsf}bo` no

Fkdsbgf` sd~oet}bo`fsbdw wtgh fw ]hokfw Jdnndswo` (qho qfw w}so`aer b`netd`gdm cr}hd qsb}b`aw on }hd Wqbww edafe wghoefs Jdf`+Jfgvtdw Ctsefkfvtb"9 b` }ts`% b` }hd 62}h gd`}tsr }hd Wqbww Go`w}b}t}bo` qfw efsader komdedm o` }hd Fkdsbgf` Go`w}b}t}bo`.78 B} qfw fmo|}dm fw kow} o}hds Dtso|df` got`}sbdw qdsd }ts`b`a }o gd`}sfebwk f`mwogbfebwk. Wb`gd }hf} }bkd% b`}ds`fe jtsbwmbg}bo`fe gok|d}b}bo` fko`a }hd Wqbwwndmdsf}dm w}f}dw (os gf`}o`w"% f`m mbsdg} mdkogsfgr qb}h sdatefs sdndsd`mtkw f`mb`b}bf}b~dw hf~d }sfmb}bo`feer id|} }fxdw eoqds f`m |tcebg fmkb`bw}sf}bo`w nsbd`mebds}hf` dewdqhdsd.

F hbw}osr on qdfe}h |so}dg}bo` F hbw}osr on qdfe}h |so}dg}bo` F hbw}osr on qdfe}h |so}dg}bo` F hbw}osr on qdfe}h |so}dg}bo`

B` f sdef}b~der nsdd dgo`okbg f`m |oeb}bgfe d`~bso`kd`}% go`nbmd`}bfeb}r bw fgokko` |sondwwbo`fe ~fetd. Wbkbefser% Wqbww cf`ib`a wdgsdgr hfw `d~ds cdd`t`mdsw}oom fw f ―gok|d}b}b~d fm~f`}fad‛ os fw f ctwb`dww w}sf}dar nos cf`iw% ct}fw f gokko`+wd`wd% `dgdwwfsr |so}dg}bo` on }hd b`mb~bmtfe fggot`} hoemdsw‒ sbah}w}o |sb~fgr f`m |so|ds}r nsok fee ib`mw on ~boef}bo`w% db}hds cr |sb~f}d |fs}bdw(b`getmb`a nfkber kdkcdsw" os cr ao~ds`kd`}w. ]hd sdw|dg} on nb`f`gbfe |sb~fgr b`Wqb}zdsef`m eo`a |sdgdmdm b}w noskfe gombnbgf}bo` b` }hd ndmdsfe cf`ib`a efq on 627=%kow} `o}fcer fw Dtso|df`w wotah} }o |so}dg} edab}bkf}d fwwd}w nsok }hd gsbkb`fe

71 ―]hd Dgo`okbg Wba`bnbgf`gd on }hd Wqbww Nb`f`gbfe Gd`}sd‛% Wqbww Cf`idsw Fwwogbf}bo`% Jter 3<66% |. 7.78 Nos f md}fbedm mbwgtwwbo`% wdd Jfkdw H. Ht}wo`%]hd Wbw}ds Sd|tcebgw. Wqb}zdsef`m f`m }hd T`b}dm W}f}dw nsok 611> }o }hd \sdwd`} % Qfwhb`a}o`: ]hd Ebcsfsr on Go`asdww% 6226.

Page 22: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 22/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

33

sdabkdw on @fzb Adskf`r f`m Nfwgbw} B}fer. Go`nbmd`}bfeb}r% hoqd~ds% bw hfsmert`bvtd }o Wqbww cf`iw: Kf`r got`}sbdw hfm f`m w}bee hf~d wokd ib`m ongo`nbmd`}bfeb}r os cf`ib`a wdgsdgr stedw fw f cfwbg nt`mfkd`}fe sbah}% t`mdserb`a b}wt`b~dswfe wba`bnbgf`gd.

]hd mdgbwb~d f`m mbw}b`atbwhb`a nfg}os nos }hd ghobgd on Wqb}zdsef`m fw feogf}bo` nos qdfe}h |so}dg}bo` hfw `d~ds cdd` w|dgbnbgfeer cf`ib`a wdgsdgr% ct} }hdgot`}sr‒w |oeb}bgfe% dgo`okbg% f`m ko`d}fsr w}fcbeb}r% b`getmb`a edafe wdgtsb}r f`m }hdsdebfcbeb}r on }hd cf`ib`a d}how }hf} ao qb}h b}: ]hd t`gok|sokbwb`a sdw|dg} nos|sb~f}d |so|ds}r wtw}fb`dm cr }hd |oeb}bgfe wrw}dk f`m f }bkd+ho`osdm |sondwwbo`fegte}tsd hf~d ab~d` Wqbww cf`ib`a b}w }sfmb}bo`fe dmad. ]hd hbw}osbgfe soed on Wqbww+cfwdm cf`iw b` }hbw sdw|dg} whotem `o} cd t`mdsdw}bkf}dm. ]hd Wqbww nb`f`gbfegd`}ds (qhbgh b`getmdw 64< `o`+Wqbww b`w}b}t}dw" kfr qdee cd o`d on }hd edfw}f||sdgbf}dm nfg}osw on |ow}+qfs w}fcbeb}r f`m |sow|dsb}r b` Dtso|d. B` }hd 62><w% }hdNsd`gh nb`f`gd kb`bw}ds F`}ob`d \b`fr sdgoa`bzdm }hbw fw hd sd|os}dmer mdgefsdmnoeeoqb`a }hd gf}fw}so|hbg wogbfebw} |oebgbdw on }hd Nsd`gh ao~ds`kd`} b` dfsebdsmdgfmdw: ―]hf`i Aom nos }hd Wqbww cf`idsw% qho hf~d wf~dm Nsd`gh |sb~f}d fwwd}w%wogbfebw} os o}hdsqbwd‛72. ]hd Dtso|df` f`m aeocfe dgo`okbdw hf~d fewo cd`dnb}dmasdf}er nsok }hd |somtg}b~d`dww on Wqb}zdsef`m+cfwdm gf|b}fe b` }dskw on b`~dw}kd`}%

joc gsdf}bo`% f`m dgo`okbg asoq}h }hsotah kte}b`f}bo`fe gos|osf}bo`w ossdb`~dw}kd`} cr b`}ds`f}bo`fe md|owb}osw.

F gte}tsd on }stw} cd}qdd` gb}bzd`w f`m ao~ds`kd`} F gte}tsd on }stw} cd}qdd` gb}bzd`w f`m ao~ds`kd`} F gte}tsd on }stw} cd}qdd` gb}bzd`w f`m ao~ds`kd`} F gte}tsd on }stw} cd}qdd` gb}bzd`w f`m ao~ds`kd`}

Qhr fee }hd ntww fcot} Wqb}zdsef`m f`m ―}fx d~fwbo`‛ }omfr% }hd`? ]hd Wqbwwedafe wrw}dk kfidw f` bk|os}f`} mbw}b`g}bo` cd}qdd` ―}fx wtc}sfg}bo`‛ (qhbgh gf`cd mtd }o nosad}}b`a }o mdgefsd wokd b`gokd os qdfe}h f`m bw f` fmkb`bw}sf}b~donnd`wd" f`m ―}fx nsftm‛ (qhbgh b`getmdw }hd nosab`a on mogtkd`}w b` }hd mdebcdsf}df}}dk|} }o gbsgtk~d`} }fx efqw f`m bw f gsbkb`fe onnd`wd". ]hbw edafe mbw}b`g}bo` bwcfwdm o` }hd nt`mfkd`}fe bmdf }hf} ao~ds`kd`} wds~dw }hd gb}bzd`% f`m `o} }hdo}hds qfr fsot`m. ]hd }stw} sdef}bo`whb| cd}qdd` gb}bzd`w f`m ao~ds`kd`} bk|ebdw}hf} }hd gsbkb`febzf}bo` on gb}bzd`w nos kb`os }fx onnd`wdw ktw} cd f~obmdm. ]hbwf}}b}tmd bw t`mdswgosdm cr mbsdg} mdkogsfgr% qhdsdcr gb}bzd`w on}d` ~o}d o` }fx

efqw f`m }fx sf}dw.T`mds }hd |sb`gb|ed on motced gsbkb`feb}r% hoqd~ds% }hd Wqbww ft}hosb}bdw mbm

`o} sdgoa`bzd kdsd ―}fx wtc}sfg}bo`‛ fw f gsbkd b` b`}ds`f}bo`fe gfwdw f`m }hdsdnosdmbm `o} |so~bmd fmkb`bw}sf}b~d fwwbw}f`gd }o o}hds ao~ds`kd`}w b` t`wtcw}f`}bf}dmgfwdw on ―}fx d~fwbo`‛. ]hbw hfm edm }o kot`}b`a |oeb}bgfe |sdwwtsd ab~d` }hdbk|os}f`gd on Wqb}zdsef`m fw f` onnwhosd gd`}ds nos |sb~f}d qdfe}h kf`fadkd`} f`m}hd hbw}osr on ao~ds`kd`} kbwkf`fadkd`} b` `dbahcosb`a got`}sbdw (b`getmb`ab`nef}bo` f`m go`nbwgf}osr }fxf}bo` t| }o dx|so|sbf}bo`"% qhbgh edm kf`r b`mb~bmtfew}o |so}dg} }hdbs fwwd}w b` Wqbww+cfwdm cf`iw.

72 Socds} T. ^oaeds%Wqbww Cf`ib`a Wdgsdgr: Osbab`w% Wba`bnbgf`gd% Kr}h % Ztsbgh: Fwwogbf}bo` nos Nb`f`gbfeHbw}osr% 3<<>% |. 71.

Page 23: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 23/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

37

]hd mbw}b`g}bo` cd}qdd` ―}fx wtc}sfg}bo`‛ f`m ―}fx nsftm‛ qotem cd mbnnbgte}}o ebn} nos Wqbww sdwbmd`}w mtd }o mbsdg} mdkogsfgr (f kfjosb}r on 17$ on Wqbwwgb}bzd`w wt||os}w }hd gtssd`} wrw}dk fggosmb`a }o }hd ef}dw} f``tfe wts~dr o` }hdbwwtd=< ". Ct} b` dnndg}% b` }hd nfgd on b`}ds`f}bo`fe |sdwwtsd }hd Wqbww ao~ds`kd`} hfwcdd` edm }o kfid ~fsbotw go`gdwwbo`w o~ds }hd efw} rdfsw nos b`}ds`f}bo`femd|owb}osw. Qb}h }hd Dtso|df` T`bo` fmo|}b`a }hd ft}okf}bg dxghf`ad on cf`ib`ab`noskf}bo` nos }fx |ts|owdw fw b}w onnbgbfe |oebgr% }hd Wqbww ao~ds`kd`}bk|edkd`}dm fw on Jter 6% 3<<4 f qb}hhoemb`a }fx o` wf~b`aw b`gokd }hf} bwf`o`rkotwer ed~bdm cr cf`iw f`m }sf`wndssdm fw faasdaf}d fkot`}w o`gd f rdfs }o}hd ao~ds`kd`}w on }hd md|owb}osw‒ got`}sbdw on sdwbmd`gd. B` 3<66 }hd Wqbwwao~ds`kd`} hfw fasddm }o nts}hds }fx fasddkd`}w qb}h Adskf`r f`m }hd T`b}dmIb`amok: T`mds }hdwd fasddkd`}w% sdwbmd`}w b` Adskf`r os }hd T.I. gf`sd}sofg}b~der }fx }hdbs dxbw}b`a cf`ib`a sdef}bo`whb|w b` Wqb}zdsef`m db}hds cr kfib`af o`d+onn }fx |frkd`} os cr mbwgeowb`a }hdbs fggot`}w (bn }hdr qdsd `o} }fxdm

|sd~botwer% qhbgh bw }hd }fx|frds‒w% `o} }hd cf`i‒w sdw|o`wbcbeb}r". B` fmmb}bo`% nt}tb`~dw}kd`} b`gokd f`m gf|b}fe afb`w on Adskf` os Csb}bwh gebd`}w b` Wqb}zdsef`m qbeecd wtcjdg} }o f nb`fe qb}hhoemb`a }fx% f`m }hd |sogddmw on }hbw ed~r qbee cd }sf`wndssdm}o }hd Adskf` f`m Csb}bwh ft}hosb}bdw cr }hd Wqbww ao~ds`kd`}. B` dxghf`ad% kt}tfekfsid} fggdww nos nb`f`gbfe wds~bgdw qbee cd bk|so~dm. ]hdwd fasddkd`}w% mtd }od`}ds b`}o nosgd f} }hd w}fs} on 3<67% fsd gsb}bgbzdm cr o||o`d`}w on nb`f`gbfe |sb~fgrnos |sdwds~b`a }hd f`o`rkb}r on gebd`}w }oqfsm }fx ft}hosb}bdw f`m t`mdskb`b`a DT|oebgr. Hoqd~ds% fw ao~ds`kd`}w fsot`m Dtso|d fsd mdw|dsf}d nos kosd sd~d`td%}hdr fsd dx|dg}dm }o cd d~d`}tfeer bk|edkd`}dm f`m wds~d fw f komde nos o}hds

got`}sbdw. B` f`r gfwd% hoemb`a t`}fxdm fggot`}w b` Wqb}zdsef`m hfw cdgokdsdef}b~der t`f}}sfg}b~d o` }hd cfwbw on }hdwd `dq |so~bwbo`w (bn b} qfw f} fee f}}sfg}b~dcdnosd". Fco~d fee% }hd fasddkd`}w nts}hds w}sd`a}hd` }hd ed~dsfad on ao~ds`kd`}wfafb`w} gb}bzd`w f`m kfid Wqbww+cfwdm cf`iw fw qdee fw }hd Wqbww ao~ds`kd`} }fxgoeedg}osw on o}hds `f}bo`fe }fx ft}hosb}bdw. ]hbw bw cfm `dqw nos |so|ds}r sbah}w%gf|b}fe fggtktef}bo` f`m dgo`okbg asoq}h b` Dtso|d% f`m b} bw ebider }hf} kosdwgfsgd gf|b}fe sdwotsgdw qbee cd qfw}dm cr ao~ds`kd`}w fw f sdwte}.

Kosd ad`dsfeer% noeeoqb`a }hd bk|edkd`}f}bo` on }hd `dq b`}ds`f}bo`fe ODGMw}f`mfsm b` motced }fx }sdf}bdw% fw bk|owdm cr A3< ao~ds`kd`}w fw on 3<<2%=6 }hd

mbw}b`g}bo` cd}qdd` ―}fx wtc}sfg}bo`‛ f`m ―}fx nsftm‛ `o eo`ads f||ebdw }ob`}ds`f}bo`fe gebd`}w on Wqbww+cfwdm cf`iw b` gfwdw on sdvtdw}w nos fmkb`bw}sf}b~dfwwbw}f`gd o` qdee+not`mdm wtw|bgbo` on f }fx onnd`gd. Mdw|b}d }hdwd go`gdwwbo`w%}hd Wqbww ao~ds`kd`} hfw t`}be `oq sdkfb`dm fmfkf`} }hf} b} qotem sdntwd f`rft}okf}bg dxghf`ad on b`noskf}bo`. Hoqd~ds% qb}hot} }hd b`w}b}t}bo` on mbsdg}mdkogsfgr% b} bw nfs nsok gds}fb` }hf} nb`f`gbfe |sb~fgr qotem w}bee cd }fid` fwwdsbotwer fw b} bw }omfr b` Wqb}zdsef`m.

=< ―Edw vtdw}bo`w cf`gfbsdw fg}tdeedw 3<66: O|b`bo`w d} sd|sâwd`}f}bo`w mdw gb}ord`w wtbwwdw‛% K.B.W.]sd`m% Ndcstfsr 3<66% |. 71.=6 Gn. |. 8 fco~d.

Page 24: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 24/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

3=

]hd nt}tsd on Wqbww cf`i]hd nt}tsd on Wqbww cf`i]hd nt}tsd on Wqbww cf`i]hd nt}tsd on Wqbww cf`ib`ab`ab`ab`a wdgsdgrwdgsdgrwdgsdgrwdgsdgr

]hd b`w}fcbeb}r on b`}ds`f}bo`fe |oebgr f`m }hd |sdwwtsd on hbah+}fx got`}sbdwsfbwd }hd vtdw}bo` on }hd wtw}fb`fcbeb}r on gtssd`} stedw on nb`f`gbfe |sb~fgr. Cf`ib`ago`nbmd`}bfeb}r bw on gotswd nfs nsok cdb`a fcwoet}d. F`o`rkotw cf`i fggot`}w hf~d

eo`a cdd` f }hb`a on }hd |fw}. Cdwbmd b`}ds`f}bo`fe fmkb`bw}sf}b~d f`m edafefwwbw}f`gd% cf`iw ktw} fewo |so~bmd b`noskf}bo` b` }hd gfwd on gb~be |sogddmb`aw%wtgh fw b`hdsb}f`gd os mb~osgd% mdc} sdgo~dsr f`m cf`ist|}gr |sogddmb`aw% f`mgsbkb`fe |sogddmb`aw on f`r ib`m. Fw f wden+sdatef}bo` kdghf`bwk% Wqbww+cfwdmcf`iw ktw} b`nosk }hd ft}hosb}bdw bn d~bmd`gd ab~dw sbwd }o }hd wtw|bgbo` }hf} }hdnt`mw md|owb}dm fsd }hd |sogddmw on f gsbkd.

@d~ds}hdedww% }hd f}}b}tmd on Wqbww sdwbmd`}w sdkfb`w w}so`aer b` nf~os ocf`ib`a wdgsdgr f`m fafb`w} nts}hds go`gdwwbo`w }o b`}ds`f}bo`fe osaf`bzf}bo`w.@dfser 1<$ o||owd }hd ft}okf}bg dxghf`ad on b`noskf}bo` fw f||ebdm cr }hd

Dtso|df` T`bo`9 o`er 31$ qotem fggd|} b}9 }hd |so|os}bo` on o||o`d`}w bw d~d`w}so`ads fko`a |do|ed cd}qdd` 68 f`m 32 rdfsw: 14$ o||owd DT |oebgr o`b`noskf}bo` dxghf`ad =3. ]hd eoww on sd|t}f}bo` on }hd Dtso|df` T`bo` (mdw|b}d b}wasdf} fghbd~dkd`} on o|d`b`a cosmdsw fko`a b}w kdkcds w}f}dw" fw f` dx|dsbkd`}|fs}er }sf||dm b` ot}mf}dm gd`}sfebw} f`m w}f}bw} }hb`ib`a hfw cdgokd kosd wd~dsd b`f` o|d` got`}sr wtgh fw Wqb}zdsef`m% qhdsd 7<$ on }hd qosinosgd bw `o`+Wqbww f`m4<$ on fee b`gokd bw ad`dsf}dm fcsofm. ]hd hbah ed~dew on bkkbasf}bo` nsok DTgot`}sbdw b`}o Wqb}zdsef`m o` }hd cfwbw on }hd nsdd ko~dkd`} on |do|ed (qhbgh Wqbww~o}dsw d`moswdm f} }hd cfeeo} cox" fsd fewo }dw}bko`r on }hd vtdw}bo`fced vtfeb}r ongtssd`} |oebgbdw b` DT got`}sbdw% fw |do|ed ~o}d qb}h }hdbs ndd} f`m edf~d.

Nb`feer% b} bw bk|os}f`} }o w}sdww }hf} }hd Wqbww gb}bzd`w‒ |owb}b~d f}}b}oqfsm nb`f`gbfe |sb~fgr bw `o} ko}b~f}dm cr `f}bo`fe dgo`okbg fm~f`}fadw feedadmerfsbwb`a nsok cf`ib`a wdgsdgr% ct} cr |sb`gb|ed. @dfser 2<$ on Wqbww sdwbmd`}w ~bdq}hd sdw|dg} on nb`f`gbfe |sb~fgr fw bk|os}f`} nos }hdkwde~dw b` }hdbs sdef}bo`w qb}hcf`iw9 fafb`% }hd kow} go`~b`gdm |so|o`d`}w on cf`ib`a mf}f |so}dg}bo` fsd }hdrot`ads ad`dsf}bo`w =7. Go`}sfsr }o f qbmder hdem kr}h% cf`ib`a wdgsdgr feo`d bw fewoon eb}}ed sded~f`gd fw f mbsdg} fm~f`}fad nos }hd Wqbww cf`ib`a b`mtw}sr os }hd Wqbwwdgo`okr: Mdw|b}d }hd Wqbww mokb`f`gd b` |sb~f}d qdfe}h kf`fadkd`}% b`}ds`f}bo`fe|sb~f}d gebd`}w hoem o`er fcot} 64$ on fee kf`fadm fwwd}w cr Wqbww+cfwdm cf`iw.D~d` fwwtkb`a (w|dgtef}b~der" }hf} hfen on }hdwd fwwd}w qdsd osbab`feer `o} }fxdm f`mgotem |o}d`}bfeer ko~d ot} on Wqb}zdsef`m% }hd eoww nos }hd Wqbww nb`f`gbfe gd`}dsqotem sd|sdwd`} fcot} f vtfs}ds on }hd eoww }hf} fsowd nsok qsb}d+onnw f`m ~fetdfmjtw}kd`}w b` }hd ef}dw} b`}ds`f}bo`fe gsbwbw==. Fw f qhoed }hd cf`ib`a b`mtw}srkfidw t| o`d }d`}h on }hd Wqbww dgo`okr. ]hd Wqbww dx|dsbd`gd whoqw }hf} cf`iwdgsdgr f`m nb`f`gbfe |sb~fgr fsd nbsw} f`m nosdkow} kosfe bk|dsf}b~dw.

=3 Bcbm.% |. =6.=7 Bcbm.% |. ==.== Wotsgd: F~d`bs Wtbwwd% Mdgdkcds 3<6<.

Page 25: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 25/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

34

Go`getwbo` f`m bk|ebgf}bo`w

Ao~ds`kd`}w nbah}b`a ―}fx d~fwbo`‛ hf~d `o dgo`okbg os kosfe gfwd nos }hdbsgstwfmd fafb`w} gb}bzd`w. Co}h jtw}bgd f`m |sow|dsb}r fsd wba`bnbgf`}er d`hf`gdm cr}fx gok|d}b}bo` f`m nb`f`gbfe |sb~fgr. F} }hd wfkd }bkd b} qotem cd t`sdfwo`fced }odx|dg} }hf} ao~ds`kd`}w qbee `o} wddi }o d`nosgd }hdbs oq` }fx efqw. B} bw }hdsdnosdqos}h |o`mdsb`a }hd |owwbced f`wqdsw }o }hd ~boef}bo`w on b`mb~bmtfe sbah}w b` }hd`fkd on }hd nbah} fafb`w} ―}fx d~fwbo`‛. ]o msfq b`w|bsf}bo` nsok }hd D`ebah}d`kd`}%Cd`jfkb` Go`w}f`} hdem }hf} fw eo`a fw t`jtw} efqw mo `o} nosgd b`mb~bmtfew }ogokkb} b`htkf` fg}w% b} bw cd}}ds }o gok|er qb}h }hdk b` osmds }o |sdwds~d }hd|dfgd qb}h |tcebg fad`}w.

Dxgdwwb~d }fxf}bo` b` b}wden bw f ~boef}bo` on b`mb~bmtfe sbah}w. Aao~ds`kd`}w% qb}h }hd fwwbw}f`gd on }hd ODGM% qfad f sdatef}osr qfs }hf} bw hbaher|socedkf}bg nsok }hd w}f`m|ob`} on jtw}bgd% ab~d` }hf} dxgdwwb~der hbah }fx sf}dw fsd}hd |sbkfsr gftwd on }fx ―d~fwbo`‛ os }fx f~obmf`gd. Fs}bged 3 on }hd Mdgefsf}bo` on}hd Sbah}w on Kf` f`m on }hd Gb}bzd`% mf}dm Ftatw} 3>% 6182% w}f}dw }hf}: ―]hd fbkon fee |oeb}bgfe fwwogbf}bo` bw }hd |sdwds~f}bo` on }hd `f}tsfe f`m bk|sdwgsb|}bced sbah}won kf`. ]hdwd sbah}w fsd ebcds}r% |so|ds}r% wdgtsb}r% f`m sdwbw}f`gd }o o||sdwwbo`.‛ B}qotem cd f |fsfmox bn ao~ds`kd`}w fw ~dhbgedw on |oqds qotem `oq cdgokd }hdkfb` wotsgd on o||sdwwbo` b` f` Osqdeebf`+}r|d gstwfmd nos kosd }fx sd~d`td. B} bwmbwgoknos}b`a }hf} ao~ds`kd`}w fsd |t}}b`a b` |efgd b`gsdfwb`aer b`~fwb~dkdghf`bwkw nos }hd ft}okf}bg dxghf`ad on b`noskf}bo` o` cf`ib`a f`m gsoww+cosmds }sf`wfg}bo`w. Ao~ds`kd`}w wddi }o b`w}b}t}d }hd ―}sf`w|fsd`} gb}bzd`‛% rd}}hdr efgi }hdkwde~dw }sf`w|fsd`gr o` }hd twdw f`m bk|fg} on }hdbs dxgdwwb~dw|d`mb`a f`m |tcebg mdc}. ]hdr wddi f` o|d` moos }o d~ds kot`}b`a }fx ctsmd`wsf}hds }hf` sdnosk }hdbs oq` ceof}dm qdenfsd w}f}dw.

]hd d`nosgdkd`} on }fx efqw b` o~ds}fxdm% o~dsb`mdc}dm f`m o~dsw|d`mb`agot`}sbdw bw }hdsdnosd f asdr fsdf }hf} gf``o} cd wd|fsf}dm nsok }hd csofmds bwwtdwon sdmtgb`a }hd }fx ctsmd` f`m soeeb`a cfgi }hd |tcebg wdg}os. ]hd bwwtd gf``o}wbk|er cd f`wqdsdm cr }hd `fssoq edafebw}bg ―gok|ebf`gd‛ f||sofgh on |oeb}bgbf`wf`m ctsdftgsf}w qfab`a }hd nbah} fafb`w} ―}fx d~fwbo`‛. B} ktw} }fid b`}o fggot`}}hd kosfe gfwd nos }hd wfndatfsm on b`mb~bmtfe sbah}w b` }hsdd fsdfw:‣ Nbsw}% b} bw `dgdwwfsr }o sdgoa`bzd nb`f`gbfe |sb~fgr fw f edab}bkf}d dx}d`wbo` on

b`mb~bmtfe |so|ds}r sbah}w% }o qhbgh }hd sted on efq ktw} cd wtcjdg}dm }o.Ao~ds`kd`}% fw f t}beb}fsbf` htkf` osaf`bzf}bo`% whotem wds~d }hd gb}bzd`% `o}}hd o}hds qfr sot`m. Ao~ds`kd`} mdsb~dw b}w |oqds }o }fx nsok }hd gb}bzd`%qhowd sbah} }o |sb~fgr }fidw |sdgdmd`gd.

Page 26: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 26/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

3>

‣ Wdgo`m% }fx gok|d}b}bo`% eoq+}fx jtsbwmbg}bo`w% f`m }fx hf~d`w% nfs nsok cdb`a}hsdf}w }o aoom |tcebg ao~ds`f`gd% |efr f` dwwd`}bfe soed b` }hd |sdwds~f}bo` onb`mb~bmtfe ebcds}r f`m dxds} f |sd~d`}b~d os gossdg}b~d soed on fscb}sfad fafb`w}dxgdwwb~d }fxf}bo`. ]hbw edfmw }o cd}}ds |so}dg}bo` on b`mb~bmtfe sbah}w% asdf}d|sow|dsb}r% f`m f kosd |owb}b~d gossdef}bo` cd}qdd` |tcebg wds~bgdw f`m }hd}fx ctsmd`.

‣ ]hbsm% b} bw b` }hd b`}dsdw} on fee got`}sbdw }o ao cfgi }o }hd ~bs}totw |f}h onebkb}dm ao~ds`kd`}% sdmtgdm w|d`mb`a% f`m eoq }fxdw. ]hd fe}ds`f}b~d on kosd}sf`w|fsd`gr f`m kosd gok|ebf`gd cr kdf`w on ft}hosb}fsbf` os }o}feb}fsbf`kd}homw qotem `o} csb`a kosd }fx sd~d`td b` }hd eo`a st`% ct} eoqds eb~b`aw}f`mfsmw f`m qdfid` }hd |so}dg}bo` on b`mb~bmtfe sbah}w% qb}h f` b`gsdfwdm|o}d`}bfe nos fctwdw on |oqds. B} qotem d`gotsfad }hd t`mdsasot`m dgo`okr%b`noskfe kfsid}w f`m }fx f~obmf`gd o` f` d~ds efsads wgfed.

Fw d~bmd`gdm cr }hd wtggdwwb~d whoqmoq`w qb}h ―}fx hf~d`w‛% wkfee f`mo|d` got`}sbdw wtgh fw Etxdkcotsa os Wqb}zdsef`m qbee `o} cd fced }o w}f`m t| }o}hd dgo`okbg |oqds |efr on A3< ao~ds`kd`}w% f`m }hdr qotem |socfcer cd nosgdm}o feba` }hdkwde~dw o` f`r `dq ghf`ad b` b`}ds`f}bo`fe |oebgr. B} bw }hdsdnosd t| }ogb~be wogbd}r b` dfgh got`}sr }o sdw}osd cd}}ds }fx |oebgr% nb`f`gbfe |sb~fgr% f`msdw|dg} nos |so|ds}r sbah}w b` }hd nfgd on ao~ds`kd`} qfw}d f`m qdfe}h md|sdmf}bo`}hsotah dxgdwwb~d }fxf}bo`. B` wtk% ao~ds`kd`} ktw} cd |t} cfgi }o b}w sbah}nte|efgd: }hf} on f htkced wds~f`} wtcosmb`f}dm }o b`mb~bmtfe sbah}w.

Dtso|d f`m }hd T`b}dm W}f}dw hf~d w}so`a gb~be f`m mdkogsf}bg }sfmb}bo`w.]hdbs sd~b~fe bw }hd o`er qfr }o f~obm f go`}b`tdm msbn} }oqfsm kosd gd`}sfebzdmao~ds`kd`} go`}soe o~ds wogbd}r f`m }hd kfsid} dgo`okr. ]hd dkdsad`gd on faeocfe ao~ds`kd`} gfs}de qb}hot} f`r sdw}sbg}bo`w }o }fx f`m w|d`m }hdbs gb}bzd`w‒qdfe}h qotem edfm }o f qosem }hf} bw edww nsdd f`m edww |sow|dsotw. Nsbd`mw onnsddmok hf~d f mdgbwb~d soed }o |efr b` o||owb`a f`m sd~dswb`a }hf} }sd`m.

Page 27: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 27/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

31

Sdndsd`gdw

Cfatw% \hbeb||%]hd ]sfadmr on }hd Dtso % Ftcts`: Etmqba ~o` Kbwdw B`w}b}t}d% 3<6<.Cfwwf`b`b% F`msdf f`m Wgfs|d}}f% W}dnf`o% ―]hd Msb~b`a Nosgdw on Dgo`okbg Asoq}h:

\f`de Mf}f D~bmd`gd nos }hd ODGM Got`}sbdw‛% ODGM Dgo`okbg W}tmbdw @o. 77%BB% 3<<6.

Cfw}bf}% Nsâmâsbg%]hd Efq % Bs~b`a}o`+o`+Htmwo`: Not`mf}bo` nos Dgo`okbgDmtgf}bo`% Y684<[ 6228.

Cdwwfsm% \bdssd% #Mfw dtso|íbwghd W}dtdsifs}dee t`m mbd Soeed mds Wghqdbz‛% EbcdsfeB`w}b}t}% 3<<8.

”””””% ―]fx Ctsmd` f`m B`mb~bmtfe Sbah}w b` }hd ODGM: F` B`}ds`f}bo`fe

Gok|fsbwo`‛% B`w}b}t} Go`w}f`} md Sdcdgvtd% 3<<2.Csd``f`% Adonnsdr f`m Ctghf`f`% Jfkdw K.% ]hd \oqds }o ]fx: F`fer}bgfe

Not`mf}bo`w on f Nbwgfe Go`w}b}t}bo` % B`mbf`f|oebw: Ebcds}r Nt`m% Y628<[ 3<<<.Go`w}f`}% Cd`jfkb`%\sb`gb|edw on \oeb}bgw F||ebgfced }o Fee Ao~ds`kd`}w %

B`mbf`f|oebw: Ebcds}r Nt`m% Y68<>[ 3<<7.Got`gbe on }hd Dtso|df` T`bo`% ―Gokcf}b`a }fx nsftm: Fasddkd`} o` w}sd`a}hd`dm

kt}tfe fwwbw}f`gd f`m }hd dxghf`ad on b`noskf}bo`‛% Mdgdkcds 1% 3<6<.Mdgefsf}bo` on }hd Sbah}w on Kf` f`m on }hd Gb}bzd`.Nsddmok Hotwd% ―Nsddmok b` }hd Qosem 3<66‛% f``tfe sd|os}% 3<66.

Atssbf% F`ade% ―A3<: Gedf`b`a t| }hd qosem dgo`okr‛%]hd Atfsmbf` % Kfsgh 76%3<<2.Aqfs}`dr% Jfkdw% Sf`mfee Hoegokcd f`m Socds} Efqwo`% ―]hd Wbzd f`m Nt`g}bo`w on

Ao~ds`kd`} f`m Dgo`okbg Asoq}h‛% Qfwhb`a}o`: Job`} Dgo`okbg Gokkb}}dd% F|sbe 6228.

Ht}wo`% Jfkdw H.%]hd Wbw}ds Sd|tcebgw. Wqb}zdsef`m f`m }hd T`b}dm W}f}dw nsok 611> }o }hd \sdwd`} % Qfwhb`a}o`: ]hd Ebcsfsr on Go`asdww% 6226.

B`}ds`f}bo`fe Ko`d}fsr Nt`m% ―]hd W}f}d on \tcebg Nb`f`gdw: Ot}eooi f`m Kdmbtk+]dsk \oebgbdw Fn}ds }hd 3<<8 Gsbwbw‛% Kfsgh 3<<2.

Ioeoqwib% \d}ds% ―\sb~f}hdb} t`m Cf`iadhdbk`bw ‗ W}ff}w|hbeowo|hbwghd t`mqbs}wghfn}wd}hbwghd Õcdsedat`ad`‛% b`: Io`sfm Htkkeds f`m Adshfsm Wghqfsz%dmw.%Mfw Sdgh} ftn wbgh wdecw}. Cdmsoh}d \sb~f}w|hísd bk W|f``t`awndem zqbwghd` Wbghdshdb} t`m Nsdbhdb} % Ztsbgh: @ZZ ^dsefa% 3<<7.

Ef`mdw% Mf~bm W.%]hd Qdfe}h f`m \o~ds}r on @f}bo`w: Qhr Wokd Fsd Wo Sbgh f`m Wokd Fsd Wo \oos % @dq Rosi: @os}o`% 6228.

Kb`nosm \f}sbgi% f`m Jbf`a Qf`a% ―\tcebg W|d`mb`a% ]fxf}bo` f`m Dgo`okbg Asoq}h‗ ]hd D~bmd`gd‛% b`: \hbeb|| Coo}h% dm.%Whfs|ds Fxdw% Eoqds ]fxdw: Cba W}d|w }o f Wkfeeds W}f}d % Eo`mo`: B`w}b}t}d on Dgo`okbg Fnnfbsw% 3<66.

Kteefer% Eossfb`d f`m @dbe O‒Csbd`% dmw.%Cdro`m }hd Dtso|df` Wogbfe Komde % Eo`mo`:

O|d` Dtso|d% 3<<>.Kbwdw% Etmqba ~o`%Ctsdftgsfgr % B`mbf`f|oebw: Ebcds}r Nt`m% Y62==[ 3<<1.

Page 28: Individual Rights & Tax Evasion

8/3/2019 Individual Rights & Tax Evasion

http://slidepdf.com/reader/full/individual-rights-tax-evasion 28/28

Ebcdsfedw B`w}b}t} / B`mb~bmtfe Sbah}w f`m }hd Nbah} Fafb`w} ―]fx D~fwbo`‛

K.B.W. ]sd`m% ―Edw vtdw}bo`w cf`gfbsdw fg}tdeedw 3<66: O|b`bo`w d} sd|sâwd`}f}bo`wmdw gb}ord`w wtbwwdw‛% Ndcstfsr 3<66.

Kb}ghdee% Mf`bde J. f`m Ghsbw Dmqfsmw%Aeocfe ]fx Sd~oet}bo`: ]hd Sbwd on ]fx Gok|d}b}bo` f`m }hd Cf}}ed }o Mdnd`m B} % Qfwhb`a}o`: Gf}o B`w}b}t}d% 3<<8.

”””””% ―\fsbw% ]fxdw‛% ]GW Mfber % Kfr 62% 3<<=.””””” f`m Csbf` Afsw}% ―]hd Jf`tw Nfgd on T.W. ]fx \oebgr‛% Wghqdbzds Ko`f} %

Ftatw} 3<66.Kossbww% F`msdq \.% f`m Eo}}f Kocdsa% ―Gfs}debzb`a ]fxdw: T`mdsw}f`mb`a }hd

ODGM‒w Gfk|fba` Fafb`w} !Hfsknte ]fx Gok|d}b}bo`!‛% T`b~dswb}r on Fefcfkf\tcebg Efq Sdwdfsgh \f|ds @o. 624<>31% Og}ocds 3<66

ODGM% ―Hfsknte ]fx Gok|d}b}bo`: F` Dkdsab`a Aeocfe Bwwtd‛% sd|os}% 3<<8.”””””% ODGM Dgo`okbg Ot}eooi% 6228.”””””% ―Aeocfe Nostk mdeb~dsw go`gsd}d sdwte}w }o }hd Gf``dw A3< Wtkkb}‛%

`dqw sdedfwd% Og}ocds 3>% 3<66.

”””””% ―Nbah}b`a }fx d~fwbo`‛% qqq.odgm.osa/}fx/d~fwbo`.Sdr`oemw% Fef`% ―]hd !W}bktetw! Fg}tfeer Sfbwdm T`dk|eorkd`}‛%B`~dw}os!w Ctwb`dww

Mfber % Ndcstfsr 62% 3<6<.Sowd`cdsa% @f}hf` f`m Cbsmzdee% E.D.% Js.%Hoq }hd Qdw} Asdq Sbgh: ]hd Dgo`okbg

]sf`wnoskf}bo` on }hd B`mtw}sbfe Qosem % @dq Rosi: Cfwbg Cooiw% 628>.Star% ^âso`bvtd md% ―W}bktetw: W}bee @o} Qosib`a‛%Sdfwo` Kfafzb`d % Mdgdkcds

3<6<.Wfeb`% \fwgfe% ―]hd Gfwd Fafb`w} ‘]fx Hfsko`bwf}bo`‒: ]hd ODGM f`m DT B`b}bf}b~dw‛%

b` Abwwtsfswo`% Hf``dw H. f`m Hdscds}wwo`% ]sraa~b ]hos% dm.%Gt}}b`a ]fxdw }o

B`gsdfwd \sow|dsb}r % Sdrijf~bi: Gd`}sd nos Wogbfe f`m Dgo`okbg Sdwdfsgh% 3<<1.Wqbww Cf`idsw Fwwogbf}bo`% ―]hd Dgo`okbg Wba`bnbgf`gd on }hd Wqbww Nb`f`gbfeGd`}sd‛% Jter 3<66

]df}hds% Sbghfsm%]hd Cd`dnb}w on ]fx Gok|d}b}bo` % Eo`mo`: B`w}b}t}d on Dgo`okbg Fnnfbsw% 3<<4.

^ftcde% Soef`m% ―F Hbw}osr on ]hotah} o` B`w}b}t}bo`fe Gok|d}b}bo`‛% b`: F`msdfwCdsah f`m Soen Hobjds (dmw."%B`w}b}t}bo`fe Gok|d}b}bo` % Eo`mo`: Dmafs Deafs%3<<8.

^oaeds% Socds} T.%Wqbww Cf`ib`a Wdgsdgr: Osbab`w% Wba`bnbgf`gd% Kr}h % Ztsbgh: Fwwogbf}bo` nos Nb`f`gbfe Hbw}osr% 3<<>.