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Three Views on the Ethics of Tax Evasion

  • Robert McGee

    ()

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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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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  1. White, Stuart, 2003. "The Civic Minimum: On the Rights and Obligations of Economic Citizenship," OUP Catalogue, Oxford University Press, number 9780198295051, March.
  2. 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.
  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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