Download this Paper Open PDF in Browser

Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries

27 Pages Posted: 23 Mar 2007  

Robert W. McGee

Fayetteville State University - Department of Accounting

Silvia López Paláu

University of Puerto Rico

Date Written: March 2007

Abstract

The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each statement that has been used to justify tax evasion, using a 7-point Likert scale. Arguments were then ranked from strongest to weakest. Several comparisons were made to determine if the attitude toward tax evasion differed by country, culture or gender.

Keywords: tax evasion, ethics, Colombia, Ecuador, Puerto Rico, Dominican Republic, USA, Latin America, Caribbean, gender

JEL Classification: H26, E62, D6, J16, J1, K34, K42, M14, M4, O51, O54

Suggested Citation

McGee, Robert W. and López Paláu, Silvia, Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries (March 2007). Available at SSRN: https://ssrn.com/abstract=971032 or http://dx.doi.org/10.2139/ssrn.971032

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Silvia López Paláu

University of Puerto Rico ( email )

Ponce De Leon Ave.
Puerto Rico
Rio Piedras, 00931-3300
Puerto Rico

Paper statistics

Downloads
266
Rank
95,642
Abstract Views
1,553