Abstract

http://ssrn.com/abstract=979410
 
 

References (42)



 
 

Citations (62)



 


 



The Ethics of Tax Evasion: A Survey of Australian Opinion


Robert W. McGee


Fayetteville State University

Professor Sanjoy Bose


Abu Dhabi University

April 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 or religious 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 315 business, philosophy and seminary students at several Australian universities. The 18 arguments were ranked in terms of strength, from strongest to weakest.

Comparisons were also made according to major, gender, ethnicity and religion to determine if the viewpoints for these demographics were significantly different.

Number of Pages in PDF File: 25

Keywords: ethics, tax evasion, Australia, gender, ethnicity, religion

JEL Classification: H26, E62, D6, J16, J1, K34, K42, M14, M4, O53

working papers series





Download This Paper

Date posted: April 12, 2007  

Suggested Citation

McGee, Robert W. and Bose, Professor Sanjoy, The Ethics of Tax Evasion: A Survey of Australian Opinion (April 2007). Available at SSRN: http://ssrn.com/abstract=979410 or http://dx.doi.org/10.2139/ssrn.979410

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Sanjoy Bose
Abu Dhabi University ( email )
P.O. Box 59911
Abu Dhabi
United Arab Emirates
Feedback to SSRN


Paper statistics
Abstract Views: 1,125
Downloads: 202
Download Rank: 90,347
References:  42
Citations:  62

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.282 seconds