Abstract

http://ssrn.com/abstract=955973
 
 

References (50)



 
 

Citations (55)



 


 



Ethics, Tax Evasion, Gender and Age: An Empirical Study of Utah Opinion


Robert W. McGee


Fayetteville State University

Sheldon R. Smith


Utah Valley University - Department of Accounting

January 2007


Abstract:     
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. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical 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 638 students at a large college in the western United States. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made to determine whether responses varied by gender or age.

Number of Pages in PDF File: 23

Keywords: ethics, tax evasion, gender, age, Utah

JEL Classification: D6, E62, H26, J16, J14, K34, K42, M14, M4, O51

working papers series


Download This Paper

Date posted: January 14, 2007  

Suggested Citation

McGee, Robert W. and Smith, Sheldon R., Ethics, Tax Evasion, Gender and Age: An Empirical Study of Utah Opinion (January 2007). Available at SSRN: http://ssrn.com/abstract=955973 or http://dx.doi.org/10.2139/ssrn.955973

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Sheldon R. Smith
Utah Valley University - Department of Accounting ( email )
800 West University Parkway
Orem, UT 84058
United States
801-863-6153 (Phone)
801-863-8060 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 675
Downloads: 149
Download Rank: 113,517
References:  50
Citations:  55

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.266 seconds