“The strongest objection, however, to raising the whole or the greater part of a large revenue by direct taxes, is the impossibility of assessing them fairly without a conscientious co-operation on the part of the contributors, not to be hoped for in the present low state of public morality.” —John Stuart Mill (1806-1873)
Morris is Professor Emeritus of Accounting at the University of Illinois Springfield. His career has been divided between practicing as a CPA and teaching. From 1980 to 1997 he was a practicing CPA in the Chicago area, including ten years as owner of a CPA practice specializing in tax planning and compliance for small businesses and entrepreneurs. He is the author of Opportunity: Optimizing Life's Chances (Prometheus Books, 2006), co-author of Accounting Desk Book (Commerce Clearing House, 2005-2018), and has published papers on tax, business ethics, investing, and business strategy. His forthcoming book is Taxation in Utopia: Required Sacrifice and the General Welfare, SUNY Press, Sept. 2020.
His academic training includes a PhD in Philosophy from Southern Illinois University and a Master's in Taxation from DePaul University, Chicago.