Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors

23 Pages Posted: 15 Apr 2014  

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: April 14, 2014

Abstract

This paper summarizes the results of an empirical study soliciting the opinions of philosophy professors on the ethics of tax evasion. Participants were asked to provide the extent of their agreement with 18 reasons that have been given in the philosophical and religious literature to justify tax evasion. Their responses were then ranked from strongest to weakest argument. Gender comparisons were then made to determine whether female views were significantly different from those of males. The study also includes a bibliography providing links to more than 80 other empirical and theoretical studies on the ethics of tax evasion, making it easier for scholars to retrieve data easily for their own research.

Keywords: tax evasion, ethics, philosophy professors, survey, empirical study, bibliography, further reading

JEL Classification: H24, H26, M4, D63, K14, K34, Y5

Suggested Citation

McGee, Robert W., Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors (April 14, 2014). Available at SSRN: https://ssrn.com/abstract=2424829 or http://dx.doi.org/10.2139/ssrn.2424829

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Paper statistics

Downloads
279
Rank
88,110
Abstract Views
1,047