Abstract

http://ssrn.com/abstract=997541
 
 

References (43)



 
 

Citations (62)



 


 



The Ethics of Tax Evasion: A Survey of Hispanic Opinion


Robert W. McGee


Fayetteville State University

Arsen Djatej


Texas A&M International University

July 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 (tax evasion is always unethical, sometimes unethical or never unethical). 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 319 business students at a university in the South Texas area. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made according to gender, age, student status, residence, major, ethnicity and religion to determine if the viewpoints for these demographics were significantly different.

Number of Pages in PDF File: 33

Keywords: ethics, tax evasion, Hispanic,gender, age, student status, residence, major, ethnicity, religion

JEL Classification: D6,E62,H26,J16,J15,J14,J1,K34,K42,M14,M4,O51,O54

working papers series





Download This Paper

Date posted: June 30, 2007  

Suggested Citation

McGee, Robert W. and Djatej, Arsen, The Ethics of Tax Evasion: A Survey of Hispanic Opinion (July 2007). Available at SSRN: http://ssrn.com/abstract=997541 or http://dx.doi.org/10.2139/ssrn.997541

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Arsen Djatej
Texas A&M International University ( email )
Laredo, TX 78041
United States
Feedback to SSRN


Paper statistics
Abstract Views: 738
Downloads: 110
Download Rank: 94,425
References:  43
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 apollo6 in 0.297 seconds