This annotated bibliography provides citations and links for all the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022 as well as annotations for the 100+ articles on taxation and tax evasion that were published during the same period

This annotated bibliography provides citations, abstracts and links for the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022. Topics include financial and managerial accounting, auditing, taxation, tax evasion, outsourcing, insider trading,...

This paper reports on the views of business students in Fukuoka, Japan. A survey was conducted asking them to give their opinion on 18 arguments that have been given in the past to justify tax evasion. The statements were ranked in order to determine the relative strength of each of the...

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Greece were used to compare tax evasion to 18 other moral issues....

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected moral acts. World Values Survey data for the Philippines were used to compare tax evasion to 18 other...

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Poland were used to compare tax evasion to 12 other moral issues....

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Romania were used to compare tax evasion to 18 other moral issues....

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...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....