Attitudes on the Ethics of Tax Evasion : A Survey of Philosophy Professors

This paper summarizes the results of an empirical study soliciting the opinions of philosophy professors on the ethics of tax evasion. Participants were asked to provide the extent of their agreement with 18 reasons that have been given in the philosophical and religious literature to justify tax evasion. Their responses were then ranked from strongest to weakest argument. Gender comparisons were then made to determine whether female views were significantly different from those of males. The study also includes a bibliography providing links to more than 80 other empirical and theoretical studies on the ethics of tax evasion, making it easier for scholars to retrieve data easily for their own research