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  1.  36
    Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality.Dinah M. Payne & Cecily A. Raiborn - 2018 - Journal of Business Ethics 147 (3):469-487.
    This is the conundrum that gives rise to the issue of tax avoidance: Although governments always seem to lack sufficient funds to support the needs of society, tax codes are often written that offer “a way out” of paying taxes for some but not all constituents. The ways out are referred to as loopholes that allow taxpayers to avoid taxes. This paper first defines the basic terms of tax avoidance and tax evasion and then offers an ethical review of the (...)
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  2.  68
    Sustainable Development: The Ethics Support the Economics. [REVIEW]Dinah M. Payne & Cecily A. Raiborn - 2001 - Journal of Business Ethics 32 (2):157 - 168.
    Within their value chains of suppliers through customers, many businesses are becoming more aware of the environmental aspects and impacts of their organizations. Viewed as a continuum of behavior, business environmentalism can range from simply complying with the law to accepting and pursuing a goal of sustainable development. The point on the continuum at which an organization chooses to operate is reflected in its environmental mission, policies, and actions. Attributes of the various levels of behavior and classification of some organizational (...)
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  3.  24
    Cultural Values, Utilitarian Orientation, and Ethical Decision Making: A Comparison of U.S. And Puerto Rican Professionals.Lillian Y. Fok, Dinah M. Payne & Christy M. Corey - 2016 - Journal of Business Ethics 134 (2):263-279.
    Using samples from the U.S. and Puerto Rico, we examine cross-cultural differences in cultural value dimensions, and relate these to act and rule utilitarian orientations, and ethical decision making of business professionals. Although these places share the same legal environment, culturally they are distinct. In addition to tests of between-group differences, a model in which utilitarian orientation mediates the influence of cultural values on ethical decisions was evaluated at the individual level of analysis. Results indicated national culture differences on three (...)
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  4.  18
    Ethical Disclosure.Dinah M. Payne, Cecily A. Raiborn & Chandra A. Schorg - 2003 - Business and Professional Ethics Journal 22 (3):49-71.