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The Ethics of Tax Evasion: A Comparative Study of Germany and the United States

32 Pages Posted: 12 Oct 2006  

Robert W. McGee

Fayetteville State University - Department of Accounting

Inge Nickerson

Barry University - Andreas School of Business

Werner Fees

Georg-Simon-Ohm Fachhochschule Nuernberg

Date Written: October 2006

Abstract

This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a series of surveys taken of various populations in Germany and the United States. Gender and age differences are also examined.

Keywords: tax evasion, ethics, Germany, United States, public finance, gender, age

JEL Classification: D6, E62, H26, J16, J14, K34, K42, M14, O51, O52

Suggested Citation

McGee, Robert W. and Nickerson, Inge and Fees, Werner, The Ethics of Tax Evasion: A Comparative Study of Germany and the United States (October 2006). Available at SSRN: https://ssrn.com/abstract=936743 or http://dx.doi.org/10.2139/ssrn.936743

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Inge Nickerson

Barry University - Andreas School of Business ( email )

11300 Northeast Second Avenue
Miami Shores, FL 33161-6695
United States

Werner Fees

Georg-Simon-Ohm Fachhochschule Nuernberg ( email )

Ke├člerplatz 12
90489 Nuernberg
Germany

HOME PAGE: http://www.fh-nuernberg.de/

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