The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two stages of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones 1991) in several tax-based equitable relief situations

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially...