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....

Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax...

This study examined Australian attitudes toward bribe taking, using the data from the World Values survey. Nineteen demographic variables (gender, age, marital status, etc.) were also examined to determine whether certain responses differed by category. The findings indicate that many of the...

This paper presents the results of an empirical study of attitudes toward bribe taking in the largest economies on four continents – the USA, Brazil, Germany and China. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age,...

This study reports the results of a survey of students in a Mexican university who were asked to rate the seriousness of 75 crimes on a scale of 1 to 100. Results are reported overall as well as by gender. In 46 of 75 cases, the male and female mean scores were not significantly different. In...

The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-seven countries were included in the study. In some cases, education...

This chapter summarizes the results of 15 studies that were conducted on the relationship between confidence in government and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies

This chapter summarizes the results of 19 studies that were conducted on the relationship between happiness and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies