Is Tax Evasion Unethical?

Policy Analysis Paper No. 11

41 Pages Posted: 12 May 1998  

Robert W. McGee

Fayetteville State University - Department of Accounting

Abstract

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.

Keywords: tax evasion, ethical

JEL Classification: H26

Suggested Citation

McGee, Robert W., Is Tax Evasion Unethical?. Policy Analysis Paper No. 11. Available at SSRN: https://ssrn.com/abstract=74420 or http://dx.doi.org/10.2139/ssrn.74420

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

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