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Three Views on the Ethics of Tax Evasion

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  • Robert McGee

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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, much of which took place in Latin. Since Crowe’s dissertation, not much has been written on the topic of tax evasion from an ethical perspective, with a few exceptions. In 1998 and 1999, a few articles were published on the ethics of tax evasion in the Journal of Accounting, Ethics & Public Policy. An edited book on this topic was published in 1998. The present paper summarizes, updates and expands on Crowe’s work and the other more recent work that has been published on this topic. Three basic views on the ethics of tax evasion have emerged over the centuries. This article presents and critiques those three views and raises some questions about points that have not yet been explored in the literature. Copyright Springer Science+Business Media, Inc. 2006

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File URL: http://hdl.handle.net/10.1007/s10551-006-9002-z
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Bibliographic Info

Article provided by Springer in its journal Journal of Business Ethics.

Volume (Year): 67 (2006)
Issue (Month): 1 (August)
Pages: 15-35

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Handle: RePEc:kap:jbuset:v:67:y:2006:i:1:p:15-35

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Web page: http://www.springerlink.com/link.asp?id=100281

Related research

Keywords: ethics; tax evasion; duty;

References

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  1. Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J., 1994. "The Influence of Ethical Attitudes on Taxpayer Compliance," National Tax Journal, National Tax Association, vol. 47(4), pages 825-36, December.
  2. White, Stuart, 2003. "The Civic Minimum: On the Rights and Obligations of Economic Citizenship," OUP Catalogue, Oxford University Press, number 9780198295051.
  3. Robert W McGee, 2006. "The Ethics Of Tax Evasion: A Survey Of Romanian Business Students And Faculty," The IUP Journal of Public Finance, IUP Publications, vol. 0(2), pages 38-68, May.
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Citations

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Cited by:
  1. James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
  2. Robert McGee & Simon Ho & Annie Li, 2008. "A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States," Journal of Business Ethics, Springer, vol. 77(2), pages 147-158, January.
  3. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010 2010-17, Department of Economics, University of St. Gallen.
  4. Doina Pacurari, 2013. "Profit Tax Or Income Tax? Options For Fiscal Optimization Of Romanian Small Companies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
  5. Heinemann, Friedrich & Schneider, Friedrich G., 2011. "Religion and the shadow economy," ZEW Discussion Papers 11-038, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.

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