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http://ssrn.com/abstract=956956
 
 

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The Ethics of Tax Evasion: An Empirical Study of French EMBA Students


Robert W. McGee


Fayetteville State University

Bouchra Mzali


University of Quebec at Montreal

January 2007


Abstract:     
Most studies on tax evasion have taken either an economics or public finance perspective. Not many studies have investigated tax evasion from the perspective of ethics. One exception is a 1944 doctoral dissertation by Martin Crowe, a Catholic priest who examined the Christian (mostly Catholic) theological and philosophical literature of the past 500 years. His study identified a number of arguments that have been used to justify tax evasion over the centuries.

The present study constructed a survey instrument that includes 15 of those historical arguments, plus 3 newer arguments, and distributed it to a group of French EMBA students to determine the extent of support for the various arguments that exists in France today using a seven-point Likert scale. The arguments are then ranked from strongest to weakest. Male and female scores are also compared to determine if there is a significant difference in response based on gender.

Number of Pages in PDF File: 16

Keywords: ethics, tax evasion, France, MBA

JEL Classification: D6, E62, H26, J16, K34, K42, M14, M4, O52

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Date posted: January 15, 2007  

Suggested Citation

McGee, Robert W. and Mzali, Bouchra, The Ethics of Tax Evasion: An Empirical Study of French EMBA Students (January 2007). Available at SSRN: http://ssrn.com/abstract=956956 or http://dx.doi.org/10.2139/ssrn.956956

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Bouchra Mzali
University of Quebec at Montreal ( email )
PB 8888 Station DownTown
Succursale Centre Ville
Montreal, Quebec H3C3P8
Canada
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