Is Tax Evasion Ethical? An Empirical Study of Colombian Opinion

18 Pages Posted: 26 Mar 2007  

Robert W. McGee

Fayetteville State University - Department of Accounting

Silvia López Paláu

University of Puerto Rico

Gustavo A. Yepes

Universidad Externado de Colombia

Date Written: March 2007

Abstract

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical perspective. The present paper is an empirical study, the goal of which is to determine the strength of the 15 arguments justifying tax evasion that Crowe identified plus 3 more recent arguments. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 205 business students at a university in Colombia. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between male and female responses.

Notes: Downloadable document is in Spanish.

Keywords: ethics, tax evasion, Colombia, gender

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

Suggested Citation

McGee, Robert W. and López Paláu, Silvia and Yepes, Gustavo A., Is Tax Evasion Ethical? An Empirical Study of Colombian Opinion (March 2007). Available at SSRN: https://ssrn.com/abstract=973762 or http://dx.doi.org/10.2139/ssrn.973762

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

Gustavo A. Yepes

Universidad Externado de Colombia ( email )

Calle 12 # 1-17 este
Calle 12 0 83
Bogota D.C, Cundinamarca 3456
Colombia

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