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nothing illegal per se about having offshore entities, some such entities have been used to hide assets, evade income taxes …, called himself John Doe to maintain anonymity. He leaked the information because of his strong distaste for income inequality … 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 views of men and women in 82 countries on the ethics of tax evasion. Other demographic variables such as age, marital status, religion and religiosity are also examined. The study also includes a bibliography providing links to more than 80 other empirical and theoretical...
Persistent link: https://www.econbiz.de/10013055464
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...
Persistent link: https://www.econbiz.de/10013055468
This paper examines the ethical perception of tax evasion in the Republic of Macedonia. A survey consisting of 18 statements was distributed to 120 students; 107 responses were received. The results show that, in general, Macedonian students are intolerant towards tax evasion, perceiving it as...
Persistent link: https://www.econbiz.de/10012897298
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...
Persistent link: https://www.econbiz.de/10014060561
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...
Persistent link: https://www.econbiz.de/10014061507
This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a survey taken of Romanian business students and faculty
Persistent link: https://www.econbiz.de/10014062136
This paper examines relative tax burden of transition economies from a microeconomic perspective. It employs data from the Tax Misery Index and the Index of Economic Freedom to compare the tax burden of transition economies to that of more developed market economies. It then creates a hybrid...
Persistent link: https://www.econbiz.de/10012735111
taxation and public finance. The methods of collecting the revenue needed to fund government services were much different under … Federation is using and comments on the problems Russia still faces as it attempts to install a system of taxation and public …
Persistent link: https://www.econbiz.de/10012738789
Anyone who has ever had to fill out a fairly complicated federal income tax return without having the benefit of having … passed the CPA exam or without having completed a masters degree in taxation might easily ask himself the question - quot …
Persistent link: https://www.econbiz.de/10012742905