A comparative study on perceived ethics of tax evasion: Hong Kong vs the united states [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 77 (2):147 - 158 (2008)
This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted.
|Keywords||ethics tax tax evasion Hong Kong the U.S. cultural differecnes|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
Thomas Hobbes (2012/2006). Leviathan. Clarendon Press.
Jean-Jacques Rousseau (2004/2006). The Social Contract. Penguin Books.
William R. Swinyard, Thomas J. DeLong & Peng Sim Cheng (1989). The Relationship Between Moral Decisions and Their Consequences: A Tradeoff Analysis Approach. [REVIEW] Journal of Business Ethics 8 (4):289 - 297.
Citations of this work BETA
James Alm & Benno Torgler (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics 101 (4):635-651.
Barbara Culiberg & Domen Bajde (2013). Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma. Journal of Business Ethics:1-12.
Similar books and articles
Juan Carlos Molero & Francesc Pujol (2012). Walking Inside the Potential Tax Evader's Mind: Tax Morale Does Matter. [REVIEW] Journal of Business Ethics 105 (2):151-162.
Robert W. McGee (2006). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics 67 (1):15 - 35.
Robert W. McGee & Mahdi Nazemi Ardakani, The Ethics of Tax Evasion: A Case Study of Opinion in Iran.
Lars Fallan (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach. Journal of Business Ethics 18 (2):173 - 184.
Robert W. McGee & Sheldon R. Smith, Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion.
Robert W. McGee & Sheldon R. Smith, Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey.
Robert W. McGee & Ranjana Gupta, The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion.
Added to index2009-01-28
Total downloads16 ( #154,465 of 1,699,807 )
Recent downloads (6 months)5 ( #128,702 of 1,699,807 )
How can I increase my downloads?