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....

Purpose: The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach: A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures...

Purpose: The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach: To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic...

Purpose: Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified...

Purpose – Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank. Shareholders and other stakeholders need information while it is still fresh and the more time that passes between year‐end and disclosure, the more stale...

Nearly every discussion involving trade takes a utilitarian approach. If free trade is good, it is good because the vast majority benefit, or because it is more efficient than trade interventionism. Free trade raises the standard of living, results in lower prices and provides consumers with...

Anti‐dumping laws have been around for decades. They have increased in importance in recent years and will become even more important in the future as a result of the Uruguay Round and the creation of the World Trade Organization. Yet anti‐dumping laws are inherently protectionist because...

Purpose – The purpose of this paper is to apply economic and ethical analysis to natural disasters such as Hurricane Katrina to determine which approaches to disaster relief work best and which should be abandoned. Design/methodology/approach – This paper provides a combination of narrative...

Explores the question of whether protectionist policies must always violate someone’s rights, or whether it is possible to have a protectionist policy that does not violate rights. Discusses the weaknesses of a utilitarian approach to trade theory, then goes on to examine the major forms of...

Explores the question of whether initiating an anti‐dumping action constitutes unethical conduct. Suggests that it is generally accepted that stealing and destroying the property of others are wrong, and that hiring someone to do the stealing or destruction for you is also wrong. Concludes...