Using the Roman Catholic Church’s set of moral principles on social concerns called Catholic social teaching (CST) and utilizing some secondary data and scientific research literature, this article examines the morality of India and South Africa’s request to the World Trade Organization...

Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business...

I define moral accounting as the crafting of accountability systems that improve moral performance in a moral way. I also propose that accountants are well-positioned to offer Moral Accounting Engagements (MAEs), which evaluate how a client’s systems fall short of moral accounting’s...

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 purpose of this study is twofold – to review and summarize the findings of more than 30 prior studies that surveyed student opinions on the ethics of tax evasion, and to expand on that literature by examining the relationship between level of education and views on the ethics of tax...

Globally, the real economy of goods and services functions better than ever in human history, but the financial and monetary system remains subject to crippling crises, including a severe one in 2008. This deviation can be explained by ‘‘the power of bad ideas’’, in particular...

Welfare economics relies on consequentialism even though many philosophers have questioned this assumption. Survey evidence, based on a representative sample in Sweden, is presented here suggesting that most people’s ethical perceptions are consistent with consequentialism.

This article examines corporate bailouts from several ethical perspectives. Utilitarian analysis concludes that bailouts cannot be ethically justified because the losers exceed the winners. Applying rights theory reaches the same conclusion for different reasons

The object of all economic enquiry is the human person under the aspect of behaviour within limited resources. Consequently the truth of any economic theory ultimately hinges on the truth of its philosophy of man. This essay analyses modern economic thought from two perspectives: firstly, from...