The Ethics of Tax Evasion: A Comparative Study of Germany and the United States

Abstract:     
This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a series of surveys taken of various populations in Germany and the United States. Gender and age differences are also examined.

Number of Pages in PDF File: 32

Keywords: tax evasion, ethics, Germany, United States, public finance, gender, age

JEL Classification: D6, E62, H26, J16, J14, K34, K42, M14, O51, O52

working papers series