Is Tax Evasion Unethical?
Robert W. McGee
Fayetteville State University - Department of Accounting
Policy Analysis Paper No. 11
A few years ago the Roman Catholic Church issued a revised catechism that categorizes tax evasion as a sin. Part I of this article explores the arguments that could be used to support the view that tax evasion is a sin, or is unethical. Part II presents arguments to support the position that there is nothing sinful or ethically wrong with tax evasion. The article concludes that the arguments offered to support the view that tax evasion is sinful or unethical do not hold up under analysis, and suggests that it is the tax collectors who might be guilty of sin, since they participate in the taking of property without the owner's consent.
Number of Pages in PDF File: 41
Keywords: tax evasion, ethical
JEL Classification: H26
Date posted: May 12, 1998