This paper addresses the issue of whether Donald Trump should impose a 35% tariff on the importation of certain goods from China and Mexico, and presumably other countries. Applying utilitarian ethics leads to the conclusion that the tariff should not be imposed. The same result is obtained by...

This paper examines Chinese views on the ethics of tax evasion. Data used was gathered from the latest (Wave 6) World Values Survey. The sample size was more than 1800 and covered 23 regions of China. The study found that there was strong opposition to tax evasion, although the current...

Tax evasion and the perception about it are broadly discussed issues nowadays and they have revived a lot of debates among ethics analysts or government representatives and business executives or proprietors.This paper explores the perception of Bosnian and Herzegovinian (BH) citizens of the...

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 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...