Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Akaah, I. P. and E. A. Riordan. 1989. “Judgments of Marketing Professionals about Ethical Issues in Marketing Research: A Replication and Extension,” Journal of Marketing Research 26(1): 112–120.
Alm, J. and B. Torgler. 2004. Estimating the Determinants of Tax Morale. National Tax Association—Tax Institute of America. Proceedings of the Annual Meeting. 269–274.
Babakus, E., T. B. Cornwell, V. Mitchell and B. Schlegelmilch. 2004. “Reactions to Unethical Consumer Behavior across Six Countries,” The Journal of Consumer Marketing 21(4/5): 254–263.
Baird, J. S. 1980. “Current Trends in College Cheating,” Psychology in the Schools 17(4): 515–522, as cited in Brown & Choong (2005).
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.
Barnett, J. H. and M. J. Karson. 1987. “Personal Values and Business Decisions: An Exploratory Investigation,” Journal of Business Ethics 6(5): 371–382.
Brown, B. S. and P. Choong. 2005. “An Investigation of Academic Dishonesty among Business Students at Public and Private United States Universities,” International Journal of Management 22(2): 201–214.
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.
Crowe, M. T. 1944. The Moral Obligation of Paying Just Taxes. The Catholic University of America Studies in Sacred Theology No. 84.
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.
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.
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.
Inglehart, R., M. Basanez, J. Diez-Medrano, L. Halman and R. Luijkx, editors. 2004. Human Beliefs and Values: A Cross-Cultural Sourcebook Based on the 1999–2002 Values Surveys.Mexico: Siglo XXI Editores.
McGee, R. W. 1994. “Is Tax Evasion Unethical?” University of Kansas Law Review 42(2): 411–435. Reprinted at http://ssrn.com/abstract=74420.
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.
McGee, R. W., editor. 1998a. The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research.
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.
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.
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.
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.
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.
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.
McGee, R. W. 2004. The Philosophy of Taxation and Public Finance. Boston, Dordrecht and London: Kluwer Academic Publishers.
McGee, R. W. 2005a. The Ethics of Tax Evasion: A Survey of International Business Academics. Presented at the 60th International Atlantic Economic Conference, New York, October 6–9, 2005. Also available at www.ssrn.com.
McGee, R. W. 2005b. The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty. Andreas School of Business Working Paper Series, Barry University, Miami Shores, FL 33161, USA, September. Available at www.ssrn.com. Reprinted in Robert W. McGee and Galina G. Preobragenskaya, Accounting and Financial System Reform in Eastern Europe and Asia. New York: Springer, 2006.
McGee, R. W. 2006. The Ethics of Tax Evasion: A Case Study of Opinion in Thailand. 2006 Academy of International Business Southeast Asia Regional Conference, Bangkok, December 7–9. Reprinted at www.ssrn.com.
McGee, R. W. and A. Bernal. 2006. The Ethics of Tax Evasion: A Survey of Business Students in Poland. Sixth Annual International Business Research Conference, co-sponsored by the Coggin College of Business, University of North Florida and the School of Management, Warsaw University, February 10–11, 2006, Jacksonville, Florida. Reprinted at www.ssrn.com.
McGee, R. W. and G. Cohn. 2006. Jewish Perspectives on the Ethics of Tax Evasion. Andreas School of Business Working Paper Series, September. Reprinted at www.ssrn.com.
McGee, R. W. and S. S. M. Ho. 2006. The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong. Published in the Proceedings of the International Academy of Business and Public Administration Disciplines (IABPAD), 2006 Winter Conference, Orlando, Florida, January 3–6. Reprinted at www.ssrn.com.
McGee, R. W. and C. Noronha. 2007. The Ethics of Tax Evasion: A Survey of Opinion in Southern China, forthcoming.
McGee, R. W. and S. R. Smith 2007. Ethics, Tax Evasion, Gender and Age: An Empirical Study of Utah Opinion. Andreas School of Business Working Paper, Barry University, January. Reprinted at www.ssrn.com.
McGee, R. W. and M. Tyler 2007. Tax Evasion and Ethics: A Demographic Study of 33 Countries. International Academy of Business and Public Administration Disciplines (IABPAD) Winter Conference, Orlando, Florida, January 4–7. Reprinted at www.ssrn.com.
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.
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.
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.
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.
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.
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.
Roxas, M. L. and J. Y. Stoneback. 2004. “The Importance of Gender Across Cultures in Ethical Decision-Making,” Journal of Business Ethics 50: 149–165.
Ruegger, D. and E. W. King. 1992. “A Study of the Effect of Age and Gender upon Student Business Ethics,” Journal of Business Ethics 11(3), 179–186.
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.
Sikula, A., Sr. and A. D. Costa. 1994. “Are Women More Ethical than Men?” Journal of Business Ethics 13(11): 859–871.
Sims, R. R., H. K. Cheng and H. Teegen. 1996. “Toward a Profile of Student Software Piraters,” Journal of Business Ethics 15(8): 839–849.
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.
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.
Swaidan, Z., S. J. Vitell, G. M. Rose and F. W. Gilbert. 2006. “Consumer Ethics: The Role of Acculturation in U.S. Immigrant Populations,” Journal of Business Ethics 64(1): 1–16.
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.
Torgler, B. 2003. Tax Morale: Theory and Empirical Analysis of Tax Compliance. Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften.
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.
Weeks, W. A., C. W. Moore, J. A. McKinney and J. G. Longenecker. 1999. “The Effects of Gender and Career Stage on Ethical Judgment,” Journal of Business Ethics 20(4): 301–313.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2008 Springer Science+Business Media, LLC
About this chapter
Cite this chapter
McGee, R.W., Alver, J., Alver, L. (2008). The Ethics of Tax Evasion: A Survey of Estonian Opinion. In: McGee, R. (eds) Taxation and Public Finance in Transition and Developing Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25712-9_24
Download citation
DOI: https://doi.org/10.1007/978-0-387-25712-9_24
Published:
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-387-25711-2
Online ISBN: 978-0-387-25712-9
eBook Packages: Business and EconomicsEconomics and Finance (R0)