The World Bank has published a series of reports on corporate governance as part of its project on the Reports on the Observance of Standards and Codes (ROSC). The corporate governance principles in its ROSC Reports are benchmarked against the OECD’s Principles of Corporate Governance (OECD...

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, which identified three basic philosophical positions on the issue....

A Catholic priest by the name of Martin Crowe wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes in 1944. In it he summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the...

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, which identified three basic philosophical positions on the issue....

This paper analyzes the data on tax evasion that was collected over two different periods for ten transition economies. Comparisons are made between the earlier and later data to determine whether attitudes toward tax evasion have changed over time. The study found that some countries became...

Tax systems have become increasingly complex in recent decades. There is no such thing as a single tax. There are individual income taxes, corporate income taxes, sometimes local income taxes. There are a variety of indirect taxes, such as the value added tax (VAT), various kinds of excise...

Paying taxes is a cost of doing business. The looters (or public servants, depending on your perspective) must be paid and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes more than just the amount of taxes that must be paid....

This paper compares the views of Bosnian and Romanian business students on the ethics of tax evasion. Wilcoxon tests found that their views were significantly different for 12 of the 18 fact situations examined

One question in the most recent World Values Survey asked whether it is an essential characteristic of democratic governments to tax the rich and subsidize the poor. The present study reports the findings of the survey conducted in South Korea. The overall response and relative ranking are...

Wife beating, spousal abuse, domestic violence, or whatever else you want to call it, has been around for centuries, probably since the beginning of human existence. There are several reasons why this kind of behavior exists, but the present paper will not get into those reasons. For more on...