LEV404 Q: Some businesses in my area are run on a "Cash-only" basis. Can I patronize these businesses, or is this encouraging tax evasion? A: There are three possible answers to your question: 1) It's fine; paying taxes is the proprietor's responsibility, not yours. 2) It's all right to patronize these businesses but demand a receipt so that you are not encouraging deceit. 3) You should boycott dishonest businesses. Which answer is correct? All three. It depends on the exact situation. Jewish law distinguishes three levels of cooperation with wrongdoing and prohibits anything that would abet wrongdoing. The three levels, in decreasing order of gravity, are: 1) Enabling a transgression. If the transgression could not take place without your participation, you are enabling the wrongdoing to take place. This is categorically forbidden by the biblical injunction, "Do not place a stumbling block before the blind." (this verse). Our tradition explains that this refers primarily to a spiritual stumbling block, which causes someone to transgress. 2) Abetting a transgression. This means that you take an active role in the unethical activity, but if you didn't do it, someone else would. 3) Condoning a transgression. Normally, we are obligated to protest wrongdoing. Whenever we remain silent and even benefit from it, we may seem to be condoning it. The ethical status of condoning depends on the degree of identification we show with our participation as well as our ability to make an effective protest; these factors vary according to the situation. In short, Jewish tradition urges us to exercise moral leadership and take responsibility for the moral progress of the world. This means that we cannot shirk responsibility when our actions encourage wrongdoing. But we should not jump to the conclusion that we should immediately boycott or even turn in the suspected tax evader. An equally important principle of Jewish tradition is that we should give others the benefit of the doubt, as the very next verse tells us, "Judge your neighbor favorably." (Leviticus 19:15) And certainly it is not a mitzvah to be a busybody. Therefore, Jewish law states that even if someone may seem to be involved in wrongdoing, we do not have to scrutinize his or her activities if a favorable interpretation is reasonable, even if it is less than probable. ... Thus, if the cash basis of the business has a reasonable explanation besides tax evasion, we do not need to scrutinize the proprietor's motivations.… However, if a permissible explanation is quite improbable, or if the seller admits right out that he is trying to evade taxes, then we must avoid helping. In this case, explain that you will be able to patronize the business only if you can obtain a proper receipt. In some cases it would be necessary to avoid the business altogether. This is because of an additional problem called marit ayin, or giving the appearance of wrongdoing. If the business in question is well known as one that evades taxes and others can easily see that you are patronizing the business but do not know that you are demanding a receipt, then you could be giving the impression of abetting the seller's subterfuge. In this case it would be proper to find a way to publicize your insistence on a receipt, or to avoid the place of business altogether.