Abstract
Tariffs are a form of sales or excise taxation in the sense that they force people to pay more for a product than would be the case in a free market. Just as one can avoid a sales tax by not making a purchase, one may avoid a tariff by not purchasing the product on which the tariff is placed. However, there may be ways to purchase a product and avoid the tariff. In such cases, is evasion unethical? The author explores this question from several economic, ethical and religious perspectives.
Published Version
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