Abstract

http://ssrn.com/abstract=971032
 
 

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Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries


Robert W. McGee


Fayetteville State University

Silvia López Paláu


University of Puerto Rico

March 2007


Abstract:     
The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each statement that has been used to justify tax evasion, using a 7-point Likert scale. Arguments were then ranked from strongest to weakest. Several comparisons were made to determine if the attitude toward tax evasion differed by country, culture or gender.

Number of Pages in PDF File: 27

Keywords: tax evasion, ethics, Colombia, Ecuador, Puerto Rico, Dominican Republic, USA, Latin America, Caribbean, gender

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

working papers series


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Date posted: March 23, 2007  

Suggested Citation

McGee, Robert W. and López Paláu, Silvia, Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries (March 2007). Available at SSRN: http://ssrn.com/abstract=971032 or http://dx.doi.org/10.2139/ssrn.971032

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Silvia López Paláu
University of Puerto Rico ( email )
Ponce De Leon Ave.
Puerto Rico
Rio Piedras, 00931-3300
Puerto Rico
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