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When is Tax Evasion Ethical? An Empirical Study of Armenian Opinion

McGee, Robert W.; Maranjyan, Tatyana B. - 2006

Tax evasion has probably existed ever since the first tax was imposed. But tax evasion - the illegal nonpayment of taxes - is not equally widespread. It is more prevalent in some countries than others. There are several reasons for this lack of homogeneity across time and cultures. Many studies...

Persistent link: https://www.econbiz.de/10014055371

Should Accountants Be Punished for Aiding and Abetting Tax Evasion?

McGee, Robert W. - 2015

Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...

Persistent link: https://www.econbiz.de/10014131676

Is Tax Evasion Unethical?

McGee, Robert W. - 2005

A few years ago the Roman Catholic Church issued a revised catechism that categorizes tax evasion as a sin. Part I of this article explores the arguments that could be used to support the view that tax evasion is a sin, or is unethical. Part II presents arguments to support the position that...

Persistent link: https://www.econbiz.de/10014064210

A Cohort-Based Model of Labor Force Participation

Fallick, Bruce - 2007

The probability that an individual participates in the labor force declines precipitously beyond age 50. This feature of labor supply suggests that ongoing shifts in the age distribution of the population will put substantial downward pressure on the aggregate labor force participation rate....

Persistent link: https://www.econbiz.de/10012730209

The older, the richer? : a decomposition of wealth inequality by age subgroups

Ihle, Dorothee; Siebert-Meyerhoff, Andrea - 2017

Departing from the implication of the basic life cycle model that substantial wealth inequality may arise simply because of differences in age, at first, we investigate the quantitative importance of age as a source of wealth differences in Germany using individual wealth data from the German...

Persistent link: https://www.econbiz.de/10011737328

The marriage gap : optimal aging and death in partnerships

Schünemann, Johannes; Strulik, Holger; Trimborn, Timo - 2017

Married people live longer than singles but how much of the longevity differential is causal and what the particular mechanisms are is not fully understood. In this paper we propose a new approach, based on counterfactual computational experiments, in order to asses how much of the marriage gap...

Persistent link: https://www.econbiz.de/10011637331

The marriage gap : optimal aging and death in partnerships

Schünemann, Johannes - In: Essays on health and macroeconomics, (pp. 29-51). 2018

Persistent link: https://www.econbiz.de/10012159845

The marriage gap : optimal aging and death in partnerships

Schünemann, Johannes; Strulik, Holger; Trimborn, Timo - 2018

Married people live longer than singles but how much of the longevity gap is causal and what the particular mechanisms are is not fully understood. In this paper we propose a new approach, based on counterfactual computational experiments, in order to asses how much of the marriage gap can be...

Persistent link: https://www.econbiz.de/10011796788

Smuggling as a Form of Illegal Evasion of Public Revenue

Čolaković, Edin - 2019

In modern societies today complete legal descriptions of criminal offenses, related to the illegal audit of public revenues usually appear as tax evasion, customs fraud and smuggling. It will be the crime of smuggling phenomenon, as one of the forms of illegal evasion of public revenue,...

Persistent link: https://www.econbiz.de/10012897476

Gender Differences in Moral Judgment and the Evaluation of Gender-Specified Moral Agents

Capraro, Valerio - 2017

Whether, and if so, how exactly gender differences are manifested in moral judgment has recently been at the center of … humans must never be used as a mere means, but only as ends. Thus, it remains unclear whether the reported gender difference … is due to emotional salience or to the violation of the practical imperative. To answer this question, we explore gender …

Persistent link: https://www.econbiz.de/10012955391

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