Professional female athletes have long and bitterly complained that their compensation seriously lags behind that awarded to their male counterparts, and that this situation is unjust. The problem with this argument is that it is based on the labor theory of value, a long-discredited theory that...

Can an employer be both an affirmative action employer and an equal opportunity employer at the same time, or are the two positions contradictory and mutually exclusive? This question was asked to ChatGPT. The response was nuanced and somewhat left-leaning and is reported in this study

This study begins with a discussion of the U.S. Supreme Court case involving Harvard University and the University of North Carolina and their unconstitutional affirmative action admission policies, then proceeds to speculate as to whether this Supreme Court decision can be applied to other...

Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. A few examples are given but the Rule is basically open-ended. Supposedly aimed at protecting the public interest, the Rule can be quite self-serving. Rather than protecting the public,...

Rule 501 of the AICPA's Code of Professional Conduct as well as the codes of ethics of other state, national and international accounting organizations prohibits acts that are discreditable to the profession. There are several problems with this rule. For one, it is self-serving and does more to...

In a previous issue, John E. Leonard applied economic analysis to the theory of affirmative action and diversity policies. The present article expands on Leonard's analysis and adds some applications of economic and ethical theory. The author concludes that affirmative action and diversity...

The present paper is an empirical study, the goal of which is to determine the strength of various arguments that have been used to justify tax evasion and to determine whether results differ based on certain demographic variables. A survey instrument was constructed using a seven-point Likert...

Tax evasion has persistently carried severe penalties, although its intended deterrence effect is highly doubtful. We can safely say that it is based on the widely shared assumption among government officials that tax evasion is among the more serious crimes. In other words, the rationale of the...

There was a two-fold purpose in writing this paper. The main purpose was to discover how the populations of Moldova and Romania view tax evasion and whether opinions varied based on demographics. The second purpose, which may be more interesting from a sociological and political perspective, is...