The Ethics of Tax Evasion

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world.

Author: Robert W. McGee

Publisher: Springer Science & Business Media

ISBN: 9781461412861

Category: Business & Economics

Page: 692

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Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
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The Ethics of Tax Evasion

Author: Robert W. McGee

Publisher: Dumont Inst for Public Policy

ISBN: UOM:39015054142172

Category: Philosophy

Page: 405

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The Ethics of Tax Evasion

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes.

Author: Robert W. McGee

Publisher:

ISBN: OCLC:1290317388

Category:

Page: 15

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In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical or religious perspective.The present paper is an empirical study, the goal of which is to determine the strength of the 15 arguments justifying tax evasion that Crowe identified plus 3 more recent arguments. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 79 business students in Kazakhstan. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made according to major and gender to determine if the viewpoints for these demographics were significantly different.
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The Ethics of Tax Evasion

Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements.

Author: Robert W. McGee

Publisher:

ISBN: OCLC:1290325366

Category:

Page: 8

View: 99

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Very little has been written about tax evasion from an ethical perspective. Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements. These statements represent the predominant issues and viewpoints that have emerged regarding tax evasion in the Western philosophical and theological literature over the past 500 years. This study explores the acceptance of these Western arguments related to tax evasion among business and economics students at the University of Sarajevo in Bosnia. Results indicate that the belief that tax evasion is ethical is not widespread among the Bosnian students. However, their responses to the survey indicate that tax evasion is frowned upon in some cases more than others and that the attitude toward tax evasion differs depending upon the issue.
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The Ethics of Tax Evasion

The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand.

Author: Robert W. McGee

Publisher:

ISBN: OCLC:1290300604

Category:

Page: 58

View: 220

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The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand. Eighteen arguments that have historically been used to justify tax evasion were ranked in terms of relative strength. Analyses were done by gender, age, education, religion and ethnicity to determine whether different groups had different views on tax evasion.
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The Ethics of Tax Evasion

This paper examines the ethical perception of tax evasion in the Republic of Macedonia.

Author: Robert W. McGee

Publisher:

ISBN: OCLC:1304265143

Category:

Page: 13

View: 132

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This paper examines the ethical perception of tax evasion in the Republic of Macedonia. A survey consisting of 18 statements was distributed to 120 students; 107 responses were received. The results show that, in general, Macedonian students are intolerant towards tax evasion, perceiving it as an unethical behavior. However, only 45.3 % of the students did not justify tax evasion in any of the 18 cases. Furthermore, male students were more tolerant towards tax evasion than their female colleagues. Law students were more supportive of tax evasion than their colleagues from the faculty of economics.
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Gender Age and the Ethics of Tax Evasion

The paper then examines the data showing the relationship between gender and views of tax evasion that was gathered as part of a much larger study of values and beliefs, then goes on to summarize the studies that have examined the ...

Author: Robert W. McGee

Publisher:

ISBN: OCLC:1306199505

Category:

Page: 59

View: 358

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The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that have emerged over the centuries. It then reports on the results of a series of surveys where participants were asked to give their opinions of various arguments that have been used to justify tax evasion over the centuries using a seven-point Likert Scale. Results were analyzed by gender. The paper then examines the data showing the relationship between gender and views of tax evasion that was gathered as part of a much larger study of values and beliefs, then goes on to summarize the studies that have examined the relationship between age and opinions on the ethics of tax evasion. This paper also lists more than 60 studies that have examined male and female opinion on a variety of other ethical issues. The original Working Paper has been updated to include a bibliography of more than 80 tax evasion studies and links to most of those studies.
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The Ethics of Tax Evasion

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes.

Author: Robert W. McGee

Publisher:

ISBN: OCLC:1290323815

Category:

Page: 19

View: 509

Download →

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical perspective. The present paper is an empirical study, the goal of which is to determine the strength of the 15 arguments justifying tax evasion that Crowe identified plus 3 more recent arguments. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 638 students at a large college in the western United States. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between male and female responses and between majors.
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