This paper uses data collected from three surveys regarding attitudes on tax evasion to determine whether any trends can be identified. Comparisons are also made by gender, age, religious practice and marital status to determine whether attitudes toward tax evasion differ based on these categories

This discussion re-examines two major elements of Haw et al (2004). First, I present empirical evidence suggesting that tax compliance and earnings management are endogenous outcomes around the world. This result raises questions whether tax compliance is a causal determinant of either private...

This article comments on the article written by Ulrica Nylén that was based on a survey of Swedish CEOs. The author challenges some of Nylén's premises, most notably the concept of stakeholder interest and the duties that taxpayers owe to various groups

The article describes the revenue estimates of incremental versus fundamental reform options for taxation of individual wealth, and explains how tax avoidance assumptions underlie the larger estimates for fundamental reform

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 examines the effects of banning contingent fees for tax return preparation services. It develops a principal-agent model in which a taxpayer contracts with a tax practitioner to attempt to resolve tax law uncertainty. The contract must induce the practitioner to do research and take...

This article, which is based on the inaugral address given at the IBFD Tax Lecture Series in Beijing, China, examines the basic foundations and nature of income tax law before going on to offer a unifying theory of taxation law. Income tax law is notoriously complex for a range of reasons. One...

If “tax avoidance” means “contriving legal transactions that reduce tax in ways that are contrary to legislative policy”, then “evasion” is illegal reduction and “mitigation” is unexceptionable reduction. Apparently, tax avoidance may occur endogenously, within the existing...

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....

In this article, the author discusses the Belgian succession law and inheritance tax system. The author hightlights the general principles, intestate succession, wills, private international law and practical problems