Opinions on the ethics of tax evasion: A comparative study of utah and new jersey

Abstract

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. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of an empirical study of opinion in Utah and New Jersey. A survey of business students was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Scores were compared between samples to determine whether the responses were significantly different.

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 90,593

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

  • Only published works are available at libraries.

Analytics

Added to PP
2009-01-28

Downloads
30 (#459,346)

6 months
1 (#1,040,386)

Historical graph of downloads
How can I increase my downloads?

Author's Profile

Robert W. McGee
Fayetteville State University

References found in this work

No references found.

Add more references