References (46)


Citations (46)



The Ethics of Tax Evasion: A Comparative Study of Taiwan and the USA

Robert W. McGee

Fayetteville State University

Susana N. Vittadini Andres

Tamkang University

May 2007

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper reports the results of a survey of students in Taiwan and the USA. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Male scores were compared to female scores to determine whether the responses differed by gender.

Number of Pages in PDF File: 18

Keywords: ethics, tax evasion, Taiwan, USA, China, gender

JEL Classification: D6, H26, E62, J16, K34, K42, M14, M4, O53, O51

Open PDF in Browser Download This Paper

Date posted: May 3, 2007  

Suggested Citation

McGee, Robert W. and Vittadini Andres, Susana N., The Ethics of Tax Evasion: A Comparative Study of Taiwan and the USA (May 2007). Available at SSRN: http://ssrn.com/abstract=984047 or http://dx.doi.org/10.2139/ssrn.984047

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Susana N. Vittadini Andres
Tamkang University ( email )
No.151, Yingzhuan Rd
Taiwan, Taipei Hsien 25137
Feedback to SSRN

Paper statistics
Abstract Views: 750
Downloads: 170
Download Rank: 119,569
References:  46
Citations:  46

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.375 seconds