Abstract

http://ssrn.com/abstract=997575
 
 

References (52)



 
 

Citations (53)



 


 



The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion


Robert W. McGee


Fayetteville State University

Silvia López Paláu


University of Puerto Rico

Emma Polanco


Autonomous University of Santo Domingo

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. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical 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 three 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 177 business students at a university in the Dominican Republic. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between male and female responses.

Number of Pages in PDF File: 16

Keywords: ethics, tax evasion, Dominican Republic, gender, Latin America, Caribbean

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

working papers series


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Date posted: July 19, 2007  

Suggested Citation

McGee, Robert W. and López Paláu, Silvia and Polanco, Emma, The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion (July 2007). Available at SSRN: http://ssrn.com/abstract=997575 or http://dx.doi.org/10.2139/ssrn.997575

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
Emma Polanco
Autonomous University of Santo Domingo ( email )
Santo Domingo
Dominican Republic
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