The Ethics of Tax Evasion: Summaries of 21 Studies

Abstract

This paper summarizes the results of 21 studies on the ethics of tax evasion. These studies were published in the 1998 edition of a book, The Ethics of Tax Evasion. This book was only published in hard cover, and is now out of print. No electronic versions are available, unless they were uploaded to the internet independently. The paper also cites more than 100 additional studies that are on the same topics as the studies that were included in the book, and cites where summaries of more than 100 other tax evasion studies may be found.

Keywords: tax evasion, ethics, informal economy, religion, Rousseau, Christian, Mormon, Jewish, Muslim, Baha’i, Russia, Sweden, Greece, Bulgaria, practitioner, compliance

JEL Classification: E19, E26, E27, H26, J46, O17