Tax Cheating

Don Morris

Moral Issues (interdisciplinary ethical-public policy investigation)
Ethical examination of tax cheating

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“If it be once determined to place the act in the catalogue of offences it may be necessary to make the punishment which is employed to combat it a severe one: owing for example to the powerfulness of the seducing motive. Instances of this sort are most frequent among offenses against revenue.” -- Jeremy Bentham


Don Morris, CPA, PhD
“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 a Professor Emeritus of Accounting at the University of Illinois Springfield. His career has been evenly 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 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, 2005-2011), and has published papers on tax, business ethics, investing, and business strategy.
His academic training includes a PhD in Philosophy from Southern Illinois University and a Master's in Taxation from DePaul University, Chicago.

Cartoon by Theresa McCracken