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A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The U.S. Internal Revenue Service provides demographic data for researchers on a regular...
Persistent link: https://www.econbiz.de/10014118425
Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking. This article explores some of the...
Persistent link: https://www.econbiz.de/10014141212
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least … relationship between age and opinions on the ethics of tax evasion. This paper also lists more than 60 studies that have examined …
Persistent link: https://www.econbiz.de/10012996017
most discussions about hiding assets and income offshore. The discussion will focus on the ethics of parking profits (or …
Persistent link: https://www.econbiz.de/10012948536
This paper examines the question of whether it is ethical for company officials to use the force of government to reduce or eliminate foreign competition, using the antidumping laws as a case study. This paper begins with a brief examination of the U.S. antidumping laws, then examines several...
Persistent link: https://www.econbiz.de/10012980241
The antidumping laws are structurally protectionist. There is no way to construct an antidumping law that is not protectionist. Basically, antidumping laws protect domestic producers at the expense of the general public. They provide a legal means of destroying the property of foreign...
Persistent link: https://www.econbiz.de/10012980481
There are a number of ethical issues in the area of international trade that affect managers. This article will address two ethical issues that have been almost totally neglected in the literature -- antidumping and sanctions. Antidumping laws are special interest legislation. Rather than...
Persistent link: https://www.econbiz.de/10012980540
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 … percentage of the membership of these organizations presently lives outside the United States. Three basic views on the ethics of …
Persistent link: https://www.econbiz.de/10014027555
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...
Persistent link: https://www.econbiz.de/10014028482
This article addresses the question of whether sanctions constitute violence in the broad sense of that term, and whether, and under what conditions, sanctions can be justified. The sanctions imposed against Iraq and Cuba are discussed as case studies and several ethical theories are applied to...
Persistent link: https://www.econbiz.de/10013054135