The retail consumption tax has several advantages over the income tax. From a utilitarian standpoint, it is more efficient and causes less distortion to the economy, at least in cases where the tax is low. However, there are some ethical problems with retail consumption taxes. The author...

The ethics of tax evasion has been relatively ignored in both the accounting and ethics literature. The recent work that has been done in this area has focused primarily on the ethics of evading the income tax. This article builds on that literature by looking at the ethical questions involved...

Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. Sexual harassment is considered to be an act that is discreditable to the profession. This article looks at the philosophical and practical questions that arise when one digs beneath the...

Those who pursue an MS degree in accounting or taxation at an AACSB accredited school must fulfill a Common Body of Knowledge (CBOK) requirement in addition to their accounting or tax coursework. The CBOK requirement can double the price of the degree and can lengthen the time the degree takes...

Rule 501 (Acts Discreditable) of the AICPA's Code of Professional Conduct prohibits certain activities. Ostensibly aimed at protecting the public, Rule 501 is sometimes used to protect the public accounting profession, either at the expense of the general public or at the expense of some...

The accounting and philosophical literature on tax evasion has been scant, at least until recently. The few articles that have discussed the ethics of tax evasion have usually taken either a generalist approach or have focused their attention on the ethics of evading income taxes. This article...

The retail consumption tax has several advantages over the income tax. From a utilitarian standpoint, it is more efficient and causes less distortion to the economy, at least in cases where the tax is low. However, there are some ethical problems with retail consumption taxes. The author...

Many colleges and universities require faculty members to have a PhD in order to be considered for tenure. Some universities will not even interview job candidates unless they have either already completed a PhD or are in the final stages of a PhD program. The problem with this policy is that...

The Republic of Armenia passed a tax law in 1997. The new tax law was modeled along Western lines and was intended to move the country toward a market economy. The law has its good points and its bad points. The author summarizes the new Armenian tax law and analyzes its good and bad points from...

This paper comments on an article by Sheldon Smith, who discussed the ethical issues facing doctorally qualified accounting faculty members who are employed by small, undergraduate teaching schools but who also wish to develop vitae that will allow for future mobility. The present article goes...