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The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion

Robert W. McGee

Fayetteville State University

Ranjana Gupta

Auckland University of Technology

May 2008

The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand. Eighteen arguments that have historically been used to justify tax evasion were ranked in terms of relative strength. Analyses were done by gender, age, education, religion and ethnicity to determine whether different groups had different views on tax evasion.

Number of Pages in PDF File: 58

Keywords: ethics, tax evasion, New Zealand, gender, age, student status, major, ethnicity, religion

JEL Classification: H26, E62, J16, J14, J1, K34, K42, M14, M4, O53, O56

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Date posted: May 9, 2008  

Suggested Citation

McGee, Robert W. and Gupta, Ranjana, The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion (May 2008). Available at SSRN: http://ssrn.com/abstract=1131346 or http://dx.doi.org/10.2139/ssrn.1131346

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Ranjana Gupta
Auckland University of Technology ( email )
AUT City Campus
Private Bag 92006
Auckland, 1142
New Zealand
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Download Rank: 137,189
References:  57
Citations:  14

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