The Ethics of Tax Evasion: A Survey of Guatemalan Opinion

  • Robert W. McGee
  • Christopher Lingle
Chapter
First Online:
This is a preview of subscription content, log in to check access.

References

  1. Ahmad, M. 1995. Business Ethics in Islam. Islamabad, Pakistan: The International Institute of Islamic Thought and the International Institute of Islamic Economics.Google Scholar
  2. Angelus of Clavisio. 1494. Summa Angelica, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 29.Google Scholar
  3. Ballas, A. A. and H. Tsoukas. 1998. “Consequences of Distrust: The Vicious Circle of Tax Evasion in Greece,” Journal of Accounting, Ethics & Public Policy, 1(4): 572–596, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 284–304.Google Scholar
  4. Berardi, A. 1898. Praxis Confessariorum II, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 35.Google Scholar
  5. Clark, E. D. (n.d.) “Paying Taxes: Time to Stop the Evasion,”. Business Ethics and Integrity (Jerusalem) www.besr.org/.
  6. Cohn, G. 1998. “The Jewish View on Paying Taxes,” Journal of Accounting, Ethics & Public Policy 1(2): 109–120, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 180–189.Google Scholar
  7. Crolly, G. 1877. Disputationes Theologicae de Justitia et Jure III at pp. 1001ff, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 38.Google Scholar
  8. Crowe, M. T. 1944. The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84.Google Scholar
  9. Davis, H. 1938. Moral and Pastoral Theology, p. 339, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 40.Google Scholar
  10. DeMoville, W. 1998. “The Ethics of Tax Evasion: A Baha'i Perspective,” Journal of Accounting, Ethics & Public Policy 1(3): 356–368, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 230–240.Google Scholar
  11. Encyclopedia of Mormonism. 1992. New York: Macmillan Publishing Company.Google Scholar
  12. Englebrecht, T. D., B. Folami, C. Lee and J. J. Masselli. 1998. “The Impact on Tax Compliance Behavior: A Multidimensional Analysis,” Journal of Accounting, Ethics & Public Policy 1(4): 738–768, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 372–402.Google Scholar
  13. Genicot, E.-S. 1927. Institutiones Theologiae Moralis I, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 37.Google Scholar
  14. Gronbacher, G. M. A. 1998. “Taxation: Catholic Social Thought and Classical Liberalism,” Journal of Accounting, Ethics & Public Policy 1(1): 91–100, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 158–167.Google Scholar
  15. Lehmkuhl, A. 1902. Theologia Moralis I, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 76.Google Scholar
  16. Leiker, B. H. 1998. “Rousseau and the Legitimacy of Tax Evasion,” Journal of Accounting, Ethics & Public Policy 1(1): 45–57, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 89–101.Google Scholar
  17. McGee, R. W. 1994a. “Is Tax Evasion Unethical?” University of Kansas Law Review 42(2): 411–435. Reprinted at http://ssrn.com/abstract=74420.Google Scholar
  18. McGee, R. W. 1994b. A Trade Policy for Free Societies: The Case against Protectionism. New York and Westport, CT: Quorum Books.Google Scholar
  19. McGee, R. W. 1997. “The Ethics of Tax Evasion and Trade Protectionism from an Islamic Perspective,” Commentaries on Law & Public Policy 1: 250–262. Reprinted at http://ssrn.com/abstract=461397.Google Scholar
  20. McGee, R. W., editor. 1998a. The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research.Google Scholar
  21. McGee, R. W. 1998b. “The Ethics of Tax Evasion in Islam: A Comment,” Journal of Accounting, Ethics & Public Policy 1(2): 162–168, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 214–219.Google Scholar
  22. McGee, R. W. 1998c. “Christian Views on the Ethics of Tax Evasion,” Journal of Accounting, Ethics & Public Policy 1(2): 210–225. Reprinted at http://ssrn.com/abstract=461398.Google Scholar
  23. McGee, R. W. 1998d. “Jewish Views on the Ethics of Tax Evasion,” Journal of Accounting, Ethics & Public Policy 1(3): 323–336. Reprinted at http://ssrn.com/abstract=461399.Google Scholar
  24. McGee, R. W. 1998e. “Ethical Views on Tax Evasion among Swedish CEOs: A Comment,” Journal of Accounting, Ethics & Public Policy 1(3): 460–467. Reprinted at http://ssrn.com/abstract=713903.Google Scholar
  25. McGee, R. W. 1999a. “Is It Unethical to Evade Taxes in an Evil or Corrupt State? A Look at Jewish, Christian, Muslim, Mormon and Baha'i Perspectives,” Journal of Accounting, Ethics & Public Policy 2(1): 149–181. Reprinted at http://ssrn.com/abstract=251469.Google Scholar
  26. McGee, R. W. 1999b. “Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on a Summary of Interviews,” Journal of Accounting, Ethics & Public Policy 2(2): 408–416. Reprinted at http://ssrn.com/abstract=242568.Google Scholar
  27. McGee, R. W. 2004. The Philosophy of Taxation and Public Finance. Boston, Dordrecht and London: Kluwer Academic Publishers.CrossRefGoogle Scholar
  28. Morales, A. 1998. “Income Tax Compliance and Alternative Views of Ethics and Human Nature,” Journal of Accounting, Ethics & Public Policy 1(3): 380–399, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 242–258.Google Scholar
  29. Murtuza, A. and S. M. Ghazanfar. 1998. “Taxation as a Form of Worship: Exploring the Nature of Zakat,” Journal of Accounting, Ethics & Public Policy 1(2): 134–161, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 190–212.Google Scholar
  30. Nylén, U. 1998. “Ethical Views on Tax Evasion among Swedish CEOs,” Journal of Accounting, Ethics & Public Policy 1(3): 435–459, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 260–282.Google Scholar
  31. Pennock, R. T. 1998. “Death and Taxes: On the Justice of Conscientious War Tax Resistance,” Journal of Accounting, Ethics & Public Policy 1(1): 58–76, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 124–142.Google Scholar
  32. Preobragenskaya, G. G. and R. W. McGee. 2004. “Taxation and Public Finance in a Transition Economy: A Case Study of Russia.” In Carolyn Gardner, Jerry Biberman and Abbass Alkhafaji, editors, Business Research Yearbook: Global Business Perspectives Volume XI, Saline, MI: McNaughton & Gunn, Inc., 2004, pp. 254–258. A longer version, which was presented at the Sixteenth Annual Conference of the International Academy of Business Disciplines in San Antonio, March 25–28, 2004, is available at http://ssrn.com/abstract=480862.Google Scholar
  33. Reckers, P. M. J., D. L. Sanders and S. J. Roark. 1994. “The Influence of Ethical Attitudes on Taxpayer Compliance,” National Tax Journal 47(4): 825–836.Google Scholar
  34. Schansberg, D. E. 1998. “The Ethics of Tax Evasion Within Biblical Christianity: Are There Limits to ‘Rendering Unto Caesar’?” Journal of Accounting, Ethics & Public Policy 1(1): 77–90, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 144–157.Google Scholar
  35. Smatrakalev, G. 1998. “Walking on the Edge: Bulgaria and the Transition to a Market Economy,” In Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 316–329.Google Scholar
  36. Smith, S. R. and K. C. Kimball. 1998. “Tax Evasion and Ethics: A Perspective from Members of The Church of Jesus Christ of Latter-Day Saints,” Journal of Accounting, Ethics & Public Policy 1(3): 337–348, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 220–229.Google Scholar
  37. Spooner, L. 1870. No Treason: The Constitution of No Authority. Originally self-published by Spooner in Boston in 1870, reprinted by Rampart College in 1965, 1966 and 1971, and by Ralph Myles Publisher, Inc., Colorado Springs, Colorado in 1973.Google Scholar
  38. Tamari, M. 1998. “Ethical Issues in Tax Evasion: A Jewish Perspective,” Journal of Accounting, Ethics & Public Policy 1(2): 121–132, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 168–178.Google Scholar
  39. Torgler, B. 2003. Tax Morale: Theory and Empirical Analysis of Tax Compliance. Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften.Google Scholar
  40. Vaguine, V. V. 1998. “The ‘Shadow Economy’ and Tax Evasion in Russia.” In Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 306–314.Google Scholar
  41. Yusuf, S. M. 1971. Economic Justice in Islam. Lahore: Sh. Muhammad Ashraf.Google Scholar

Copyright information

© Springer Science+Business Media, LLC 2008

Authors and Affiliations

  • Robert W. McGee
    • 1
  • Christopher Lingle
  1. 1.Florida International UniversityNorth MiamiUSA

Personalised recommendations