Abstract

http://ssrn.com/abstract=959717
 
 

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Ethics, Tax Evasion and Gender: Empirical Studies of Opinion in Utah and 14 Countries in the Western Hemisphere


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 begins with an empirical study conducted in Utah, 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. In phase two we look at the gender statistics for selected countries in the Western hemisphere that were gathered as part of a much larger study on human values and beliefs. The results of the two studies are not comparable because of different methodologies but the results are interesting nonetheless.

Number of Pages in PDF File: 21

Keywords: ethics, tax evasion, gender, western hemisphere, Utah, Latin America

JEL Classification: D6,E62,H26,J16,J1,K34,K42,M14,M4,O51,O54

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Date posted: January 28, 2007  

Suggested Citation

McGee, Robert W. and Smith, Sheldon R., Ethics, Tax Evasion and Gender: Empirical Studies of Opinion in Utah and 14 Countries in the Western Hemisphere (January 2007). Available at SSRN: http://ssrn.com/abstract=959717 or http://dx.doi.org/10.2139/ssrn.959717

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)
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