Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

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....

This study examined attitudes toward bribe taking in four Muslim countries – Indonesia, Egypt, Iran and Iraq. Eighteen demographic variables were also examined (gender, age, marital status, etc.), and it was found that most mean scores between groups were significant

This article examines corporate bailouts from several ethical perspectives. Utilitarian analysis concludes that bailouts cannot be ethically justified because the losers exceed the winners. Applying rights theory reaches the same conclusion for different reasons

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....

Antidumping laws have been the protectionist's tool of choice since the creation of the World Trade Organization led to the decline of tariffs and quotas and the liberalization of trade. Domestic producers have abused the antidumping laws to prevent foreign competition at the expense of the...

This paper analyzes the data on tax evasion that was collected as part of a much larger survey on human beliefs and values. Data from the Asian countries that were included in the survey are compared and contrasted. The opinions of participants are ranked by country in several demographic...

The issue of ethics seldom arises in discussions involving international trade. Talks generally revolve around a particular policy or how a particular policy affects this or that sector of the economy, industry, country or region. When ethical issues are discussed, it is usually from a...

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...

Outsourcing is an efficient way to reduce a company's costs and is often necessary to remain competitive. However, the practice has had its critics. This paper summarizes the outsourcing debate that has been going on in the United States and identifies and discusses some ethical issues that...