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

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