David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
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 (tax evasion is always unethical, sometimes unethical or never unethical). 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 319 business students at a university in the South Texas area. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made according to gender, age, student status, residence, major, ethnicity and religion to determine if the viewpoints for these demographics were significantly different.
|Keywords||No keywords specified (fix it)|
No categories specified
(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
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
W. McGee Robert, S. M. Ho Simon & Y. S. Li Annie (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. Journal of Business Ethics 77 (2).
Robert W. McGee, Simon S. M. Ho & Annie Y. S. Li (2008). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. [REVIEW] Journal of Business Ethics 77 (2):147 - 158.
Robert W. McGee (2006). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics 67 (1):15 - 35.
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 & Ranjana Gupta, The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion.
Robert W. McGee & Mahdi Nazemi Ardakani, The Ethics of Tax Evasion: A Case Study of Opinion in Iran.
Robert W. McGee & Sheldon R. Smith, Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey.
Added to index2009-01-28
Total downloads10 ( #144,934 of 1,099,017 )
Recent downloads (6 months)0
How can I increase my downloads?