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The Ethics of Tax Evasion : A Survey of Chinese Business Students in USA and China
McGee, Robert W.; Salimi, Anwar Y. - 2018
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...
Persistent link: https://www.econbiz.de/10014113797
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Tax morale and compliance behavior: First evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010269890
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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010294865
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010 - Last update: March 5, 2012
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10009240991
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10003960073
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Demographic Preferences and Income Segregation
Couture, Victor; Dingel, Jonathan I.; Green, Allison E.; … - National Bureau of Economic Research - 2025
We study how preferences over the demographic composition of co-patrons affects income segregation in shared spaces. To … two notable regularities: preferences for high-income co-patrons are similar across racial groups, and racial homophily … does not vary by income. These demographic preferences are economically large, explain much of the cross-group variation in …
Persistent link: https://www.econbiz.de/10015195032
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The Ethics of Tax Evasion : A Comparative Study of Chinese and U.S. Opinions
McGee, Robert W.; Yoon, Yeomin; Li, Ye - 2015
Tax evasion is defined as the illegal nonpayment of a tax. Various arguments have been made over the centuries to justify tax evasion. Historically, the strongest arguments to justify tax evasion have been in cases where the people perceive the tax system to be unfair, where the government is...
Persistent link: https://www.econbiz.de/10014138716
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The U.S. tax program for Swiss banks : what determined the penalties?
Lengwiler, Yvan; Saljihaj, Albana - 2018
The U.S. Tax Program for Swiss Banks is a very significant part of the recent history of the Swiss financial industry. It has accelerated the transformation of the Swiss banking industry from a system that relied on bank secrecy to a much more compliant one. It was also rather costly for the...
Persistent link: https://www.econbiz.de/10011889590
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The U.S. Tax Program for Swiss banks : what determined the penalties?
Lengwiler, Yvan; Saljihaj, Albana - In: Swiss journal of economics and statistics 154 (2018) 1, pp. 1-12
The U.S. Tax Program for Swiss banks is a very significant part of the recent history of the Swiss financial industry. It has accelerated the transformation of the Swiss banking industry from a system that relied on bank secrecy to a much more compliant one. It was also rather costly for the...
Persistent link: https://www.econbiz.de/10011962862
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A Comparative Study on Perceived Ethics of Tax Evasion : Hong Kong vs. The United States
McGee, Robert W.; Ho, Simon S. M.; Li, Annie Y. S. - 2014
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. This paper begins with a review of the literature and identifies the main issues...
Persistent link: https://www.econbiz.de/10014055826