This is not a how-to book. There is no shortage of advisers who can help taxpayers with the mechanics of tax cheating. This work is an ethical examination of tax cheating and its implications for public policy. A former IRS Commissioner noted that people have the ability to “compartmentalize morality—to be more ethical in some parts of their lives than in others . . . effectively separating tax cheating from other immoral actions and in the process, sparing himself or herself any guilt.” But asserting that taxpayers have this ability and explaining what it means, are very different matters. This book provides an interdisciplinary examination of tax cheating—combining insights from law, psychology, sociology, economics, and philosophy—and an explanation as to why it is not a proper object of moral disapproval.