The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...

Estate, inheritance and gift taxes are minor forms of raising revenue. They are related, since they all deal with the taking of accumulated wealth. Estate taxes are levied on the estate of a deceased person. Inheritance taxes are levied by most states on those who receive the property of a...