A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The U.S. Internal Revenue Service provides demographic data for researchers on a regular...

This paper is a follow-up to a study that ranked California last in terms of business friendliness. The present paper provides some reasons why the per capita GDP in California is going up even though thousands of business are leaving the state because of its high taxes and burdensome regulations

This paper summarizes the results of 21 studies on the ethics of tax evasion. These studies were published in the 1998 edition of a book, The Ethics of Tax Evasion. This book was only published in hard cover, and is now out of print. No electronic versions are available, unless they were...

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...

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...

The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand. Eighteen arguments that have historically been used to justify tax evasion were ranked in terms of relative strength. Analyses were done...

A few years ago Inglehart et al did a massive survey on various aspects of human beliefs and values. Their teams surveyed 200,000 people in more than 80 countries, asking hundreds of questions. One of those questions addressed ethical issues relating to tax evasion. The Inglehart et al study...

One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether...

This paper examines ethical opinion on bribe taking in four African countries – South Africa, Ghana, Ethiopia and Rwanda. Nineteen demographic variables (gender, age, marital status, etc.) are also examined. Although all countries expressed a strong opposition to bribe taking, opposition was...