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
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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|
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References found in this work BETA
Thomas Hobbes (2012/2006). Leviathan. Clarendon Press.
Thomas Hobbes (1651/2006). Leviathan. Dover Publications.
Jean-Jacques Rousseau (2004/2006). The Social Contract. Penguin Books.
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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.
Yusuf M. Sidani, Abdul Jalil Ghanem & Mohammed Y. A. Rawwas (2014). When Idealists Evade Taxes: The Influence of Personal Moral Philosophy on Attitudes to Tax Evasion – a Lebanese Study. Business Ethics: A European Review 23 (2):183-196.
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 124 (2):1-12.
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Robert W. McGee & Sheldon R. Smith, Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey.
Robert W. McGee & Sheldon R. Smith, Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion.
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 & Mahdi Nazemi Ardakani, The Ethics of Tax Evasion: A Case Study of Opinion in Iran.
Robert W. McGee (2006). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics 67 (1):15 - 35.
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