We examine the effect of adherence to behavioral codes, as measured by the degree of religiosity, on the level of honesty by conducting under-the-cup die experiments. The findings suggest that behavioral codes, which prohibit lying, offset the monetary incentive to lie. The highest level of...

The challenges of sustainable development are primarily ethical in nature. Guided by a ceaseless quest for profit, today's global economy is synonymous with vast amounts of exclusion, indignity, and environmental devastation. To succeed, therefore, the Sustainable Development Goals require...

This study documents a robust empirical pattern between moralizing gods, which prescribe fixed laws of morality, and conflict prevalence and fatalities, using spatially referenced data for Africa on contemporary conflicts and ancestral belief systems of individual ethnic groups prior to European...

This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

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

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....