24 Pages Posted: 21 Sep 2007
Date Written: September 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 Guangzhou, a city in Southern China, and Macau. 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 and female scores were not significantly different. However, Guangzhou and Macau scores were significantly different in five of fifteen cases.
Keywords: tax evasion, ethics, China, Macau, Guongzhou
JEL Classification: D6,E62,H26,J16,K34,K42,M14,M4,O53,P35
Suggested Citation: Suggested Citation
McGee, Robert W. and Noronha, Carlos, The Ethics of Tax Evasion: A Comparative Study of Guangzhou (Southern China) and Macau Opinion (September 2007). Available at SSRN: https://ssrn.com/abstract=1015882 or http://dx.doi.org/10.2139/ssrn.1015882
By Robert Mcgee