Ethics and Tax Evasion: Empirical Studies of Korea, Japan and China

30 Pages Posted: 23 Mar 2007

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: March 2007

Abstract

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the public finance literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper examines the tax evasion ethics data for Korea, Japan and China that was gathered as part of a much larger study on human beliefs and values. Country comparisons were made as well as comparisons based on gender, age, education, religion and marital status to determine whether views on tax evasion differ based on those demographics.

Keywords: Korea, Japan, China, tax evasion, gender, age, religion, education, marital status, ethics

JEL Classification: H26,D6,E62,J16,J14,J1,K34,K42,M14,M4,O53,P35

Suggested Citation

McGee, Robert W., Ethics and Tax Evasion: Empirical Studies of Korea, Japan and China (March 2007). Available at SSRN: https://ssrn.com/abstract=971029 or http://dx.doi.org/10.2139/ssrn.971029

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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