Abstract

http://ssrn.com/abstract=936743
 
 

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


Robert W. McGee


Fayetteville State University

Inge Nickerson


Barry University - Andreas School of Business

Werner Fees


Georg-Simon-Ohm Fachhochschule Nuernberg

October 2006


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


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Date posted: October 12, 2006  

Suggested Citation

McGee, Robert W. and Nickerson, Inge and Fees, Werner, The Ethics of Tax Evasion: A Comparative Study of Germany and the United States (October 2006). Available at SSRN: http://ssrn.com/abstract=936743 or http://dx.doi.org/10.2139/ssrn.936743

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Inge Nickerson
Barry University - Andreas School of Business ( email )
11300 Northeast Second Avenue
Miami Shores, FL 33161-6695
United States
Werner Fees
Georg-Simon-Ohm Fachhochschule Nuernberg ( email )
Keßlerplatz 12
90489 Nuernberg
Germany
HOME PAGE: http://www.fh-nuernberg.de/
Feedback to SSRN


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