Tax Evasion and Ethics: A Demographic Study of 33 Countries

20 Pages Posted: 27 Oct 2006

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Michael Tyler

Barry University - Andreas School of Business

Date Written: October 2006

Abstract

Tax evasion is a worldwide phenomenon. The problem is especially acute in transition and developing economies, since they do not have an appropriate infrastructure in place to collect taxes. Attitudes of the citizenry are an important factor in the collection of taxes. The present study reviews the attitudes of taxpayers in 33 countries on the issue of the ethics of tax evasion and considers demographic differences (gender, age, education and income level) that may impact these attitudes. The data examined was collected as part of a larger study on human beliefs and values. This study found that women are more opposed to tax evasion than men; older people are more opposed to tax evasion than younger people; less educated people are more opposed to tax evasion than better educated people; and poorer people are more opposed to tax evasion than wealthier people.

Keywords: tax evasion, ethics, gender, age, education, income

JEL Classification: D6, E62, H26, J16, J14, J1, K34, K42, M14, M4

Suggested Citation

McGee, Robert W. and Tyler, Michael, Tax Evasion and Ethics: A Demographic Study of 33 Countries (October 2006). Available at SSRN: https://ssrn.com/abstract=940505 or http://dx.doi.org/10.2139/ssrn.940505

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Michael Tyler

Barry University - Andreas School of Business ( email )

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

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