Studies in Tax Evasion: a Bibliography

STUDIES IN TAX EVASION: A BIBLIOGRAPHY

Robert W. McGee

Fayetteville State University

December 2, 2013

Key Words: bibliography, tax evasion, ethics, utilitarian, rights, justice, illegal behavior, ability to pay, fairness, demographics, gender, age, education, income, comparative studies, country studies, informal sector

JEL Codes: D03, D12, D63, E26, F63, G15, G18, H2, H26, J1, J12, J16, K34, K42, M14, M4, O17, O51, O52, O53, O54, O55, O56, O57

ABSTRACT

This paper is a bibliography that lists studies on tax evasion. Links to the papers are included to facilitate scholarly research.

THE ETHICS OF TAX EVASION: Perspectives in Theory and Practice (New York: Springer, 2012) Available at SpringerLink

Robert McGee, Associate Professor, Fayetteville State University

IS TAX EVASION UNETHICAL?
http://ssrn.com/abstract=74420
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A SURVEY OF INTERNATIONAL BUSINESS ACADEMICS
http://ssrn.com/abstract=803964
Robert McGee, Associate Professor, Fayetteville State University

THREE VIEWS ON THE ETHICS OF TAX EVASION
http://ssrn.com/abstract=841526
Robert McGee, Associate Professor, Fayetteville State University

TAX EVASION AND ETHICS: A DEMOGRAPHIC STUDY OF 33 COUNTRIES
http://ssrn.com/abstract=940505
Robert McGee, Associate Professor, Fayetteville State University
Michael Tyler, Barry University - Andreas School of Business

THE ETHICS OF TAX EVASION AND TRADE PROTECTIONISM FROM AN ISLAMIC PERSPECTIVE
http://ssrn.com/abstract=461397
Robert McGee, Associate Professor, Fayetteville State University

IS IT UNETHICAL TO EVADE TAXES IN AN EVIL OR CORRUPT STATE? A LOOK AT JEWISH, CHRISTIAN, MUSLIM, MORMON AND BAHA'I PERSPECTIVES
http://ssrn.com/abstract=251469
Robert McGee, Associate Professor, Fayetteville State University

CHRISTIAN VIEWS ON THE ETHICS OF TAX EVASION
http://ssrn.com/abstract=461398
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A SURVEY OF ACCOUNTING, BUSINESS AND ECONOMICS STUDENTS IN HONG KONG
http://ssrn.com/abstract=869306
Robert McGee, Associate Professor, Fayetteville State University
Simon Ho, Hong Kong Baptist University

JEWISH PERSPECTIVES ON THE ETHICS OF TAX EVASION
http://ssrn.com/abstract=929027
Robert McGee, Associate Professor, Fayetteville State University
Gordon Cohn, City University of New York (CUNY) - Stan Ross Department of Accountancy

THE ETHICS OF TAX EVASION: A SURVEY OF ROMANIAN BUSINESS STUDENTS AND FACULTY
http://ssrn.com/abstract=813345
Robert McGee, Associate Professor, Fayetteville State University

ETHICS AND TAX EVASION IN ASIA
http://ssrn.com/abstract=934644
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF GERMANY AND THE UNITED STATES
http://ssrn.com/abstract=936743
Robert McGee, Associate Professor, Fayetteville State University
Inge Nickerson, Barry University - Andreas School of Business
Werner Fees, Georg-Simon-Ohm Fachhochschule Nuernberg

WHY PEOPLE EVADE TAXES IN ARMENIA: A LOOK AT AN ETHICAL ISSUE BASED ON A SUMMARY OF INTERVIEWS
http://ssrn.com/abstract=242568
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A CASE STUDY OF OPINION IN THAILAND
http://ssrn.com/abstract=934645
Robert McGee, Associate Professor, Fayetteville State University

AN ETHICAL LOOK AT PAYING YOUR 'FAIR SHARE' OF TAXES
http://ssrn.com/abstract=242549
Robert McGee, Associate Professor, Fayetteville State University

IS IT UNETHICAL TO EVADE THE ESTATE TAX?
http://ssrn.com/abstract=242536
Robert McGee, Associate Professor, Fayetteville State University

AN EMPIRICAL STUDY OF TAX EVASION ETHICS IN CHINA
http://ssrn.com/abstract=1017413
Robert McGee, Associate Professor, Fayetteville State University
An Yuhua, University of International Business and Economics

IS IT UNETHICAL TO EVADE THE CAPITAL GAINS TAX?
http://ssrn.com/abstract=242504
Robert McGee, Associate Professor, Fayetteville State University

ETHICS, TAX EVASION AND RELIGION: A SURVEY OF OPINION OF MEMBERS OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
http://ssrn.com/abstract=934652
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

IS IT UNETHICAL TO EVADE THE SOCIAL SECURITY TAX?
http://ssrn.com/abstract=242507
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A SURVEY OF BUSINESS STUDENTS IN POLAND
http://ssrn.com/abstract=875434
Robert McGee, Associate Professor, Fayetteville State University
Arkadiusz Bernal, Poznan University of Economics

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF AUSTRALIAN, NEW ZEALAND AND U.S.A. OPINION
http://ssrn.com/abstract=979408
Robert McGee, Associate Professor, Fayetteville State University
Sanjoy Bose, Zayed University

TAX EVASION IN ARMENIA: CAUSES, CURE AND POLICY IMPLICATIONS
http://ssrn.com/abstract=878396
Robert McGee, Associate Professor, Fayetteville State University
Tatyana Maranjyan, Armenian Institute of Tourism

THE POLITICAL ECONOMY OF EXCISE TAXATION: SOME ETHICAL AND LEGAL ISSUES
http://ssrn.com/abstract=251483
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A SURVEY OF LAW AND BUSINESS STUDENTS IN ARGENTINA
http://ssrn.com/abstract=875892
Robert McGee, Associate Professor, Fayetteville State University
Marcelo Rossi, Department Head, Universidad Austral

PRINCIPLES OF TAXATION FOR PEOPLE WHO HAVE PRINCIPLES
http://ssrn.com/abstract=96388
Robert McGee, Associate Professor, Fayetteville State University

TEACHING ETHICS USING TAX EVASION SURVEY DATA AS A CASE STUDY
http://ssrn.com/abstract=900914
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A CASE STUDY OF OPINION IN IRAN
http://ssrn.com/abstract=1323059
Robert McGee, Associate Professor, Fayetteville State University
Mahdi Nazemi Ardakani, Tarbiat Modares University

CHEATING ON TAXES: A COMPARATIVE STUDY OF TAX EVASION ETHICS OF 15 TRANSITION ECONOMIES AND 2 DEVELOPED ECONOMIES
http://ssrn.com/abstract=1131325
Robert McGee, Associate Professor, Fayetteville State University

ETHICS AND TAX EVASION: A COMPARATIVE STUDY OF ACCOUNTING AND BUSINESS STUDENT OPINION IN UTAH
http://ssrn.com/abstract=941510
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

JEWISH VIEWS ON THE ETHICS OF TAX EVASION
http://ssrn.com/abstract=461399
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A SURVEY OF LAW, BUSINESS AND PHILOSOPHY STUDENTS IN CHINA
http://ssrn.com/abstract=869304
Robert McGee, Associate Professor, Fayetteville State University
Zhiwen Guo, Hubei University

THE ETHICS OF TAX EVASION: A SURVEY OF GUATEMALAN OPINION
http://ssrn.com/abstract=813288
Robert McGee, Associate Professor, Fayetteville State University
Christopher Lingle, Francisco Marroquin University - Department of Economics

ATTITUDES TOWARD TAX EVASION IN THE MIDDLE EAST: A COMPARATIVE STUDY OF EGYPT, IRAN AND JORDAN
http://ssrn.com/abstract=1310454
Robert McGee, Associate Professor, Fayetteville State University
Sanjoy Bose, Zayed University

IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF COLOMBIAN OPINION
http://ssrn.com/abstract=973762
Robert McGee, Associate Professor, Fayetteville State University
Silvia López Paláu, University of Puerto Rico
Gustavo Yepes, Universidad Externado de Colombia

TAX EVASION AND BUSINESS ETHICS: A COMPARATIVE STUDY OF GUATEMALA AND THE USA
http://ssrn.com/abstract=892323
Robert McGee, Associate Professor, Fayetteville State University
Christopher Lingle, Francisco Marroquin University - Department of Economics

THE ETHICS OF TAX EVASION: A SURVEY OF CHINESE BUSINESS AND ECONOMICS STUDENTS
http://ssrn.com/abstract=869280
Robert McGee, Associate Professor, Fayetteville State University
An Yuhua, University of International Business and Economics

TAX EVASION IN ARMENIA: AN EMPIRICAL STUDY
http://ssrn.com/abstract=869309
Robert McGee, Associate Professor, Fayetteville State University
Tatyana Maranjyan, Armenian Institute of Tourism

ETHICS AND TAX EVASION: EMPIRICAL STUDIES OF KOREA, JAPAN AND CHINA
http://ssrn.com/abstract=971029
Robert McGee, Associate Professor, Fayetteville State University

TAX EVASION AND ETHICS: A COMPARATIVE STUDY OF THE USA AND FOUR LATIN AMERICAN COUNTRIES
http://ssrn.com/abstract=971032
Robert McGee, Associate Professor, Fayetteville State University
Silvia López Paláu, University of Puerto Rico

TAXATION IN THE REPUBLIC OF ARMENIA: AN OVERVIEW AND DISCUSSION FROM THE PERSPECTIVES OF LAW, ECONOMICS AND ETHICS
http://ssrn.com/abstract=242413
Robert McGee, Associate Professor, Fayetteville State University

A COMPARATIVE STUDY ON PERCEIVED ETHICS OF TAX EVASION: HONG KONG VS. THE UNITED STATES
http://ssrn.com/abstract=930533
Robert McGee, Associate Professor, Fayetteville State University
Simon Ho, Hong Kong Baptist University
Annie Li, Hong Kong Baptist University

THE ETHICS OF TAX EVASION: CASE STUDIES OF TAIWAN
http://ssrn.com/abstract=959277
Robert McGee, Associate Professor, Fayetteville State University
Susana Vittadini Andres, Tamkang University

TARIFFS AS A FORM OF TAXATION: IS EVASION UNETHICAL?
http://ssrn.com/abstract=242565
Robert McGee, Associate Professor, Fayetteville State University

IS THE ABILITY TO PAY PRINCIPLE ETHICALLY BANKRUPT?
http://ssrn.com/abstract=713901
Robert McGee, Associate Professor, Fayetteville State University

ETHICAL VIEWS ON TAX EVASION AMONG SWEDISH CEOS: A COMMENT
http://ssrn.com/abstract=713903
Robert McGee, Associate Professor, Fayetteville State University

TRENDS ON ATTITUDES TOWARD TAX EVASION IN THE UNITED STATES
http://ssrn.com/abstract=1138360
Robert McGee, Associate Professor, Fayetteville State University
Wendy Gelman, Instructor, Florida International University

THE ETHICS OF TAX EVASION: A SURVEY OF AUSTRALIAN OPINION
http://ssrn.com/abstract=979410
Robert McGee, Associate Professor, Fayetteville State University
Sanjoy Bose, Zayed University

THE ETHICS OF TAX EVASION: A SURVEY OF BOSNIAN OPINION
http://ssrn.com/abstract=899609
Robert McGee, Associate Professor, Fayetteville State University
Meliha Basic, University of Sarajevo
Michael Tyler, Barry University - Andreas School of Business

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF OPINION IN KAZAKHSTAN
http://ssrn.com/abstract=1018513
Robert McGee, Associate Professor, Fayetteville State University
Galina Preobragenskaya, Accounting Professor, Omsk State University - School of International Business

THE ETHICS OF TAX EVASION: A SURVEY OF VIETNAMESE OPINION
http://ssrn.com/abstract=934646
Robert McGee, Associate Professor, Fayetteville State University

WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION
http://ssrn.com/abstract=890355
Robert McGee, Associate Professor, Fayetteville State University
Carlos Noronha, University of Macau
Michael Tyler, Barry University - Andreas School of Business

ETHICS, TAX EVASION AND GENDER: EMPIRICAL STUDIES OF OPINION IN UTAH AND 14 COUNTRIES IN THE WESTERN HEMISPHERE
http://ssrn.com/abstract=959717
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

TAX EVASION IN UKRAINE: A SURVEY OF OPINION
http://ssrn.com/abstract=943087
Irina Nasadyuk, Odessa National University
Robert McGee, Associate Professor, Fayetteville State University

TAX EVASION, TAX MISERY AND ETHICS: COMPARATIVE STUDIES OF KOREA, JAPAN AND CHINA
http://ssrn.com/abstract=994730
Robert McGee, Associate Professor, Fayetteville State University

CHANGING ATTITUDES TOWARD THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF 10 TRANSITION ECONOMIES
http://ssrn.com/abstract=978110
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF ECUADOR
http://ssrn.com/abstract=960104
Robert McGee, Associate Professor, Fayetteville State University
Silvia López Paláu, University of Puerto Rico
Fabiola Jaramillo, Pontifical Catholic University of Ecuador

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF TAIWAN AND THE USA
http://ssrn.com/abstract=984047
Robert McGee, Associate Professor, Fayetteville State University
Susana Vittadini Andres, Tamkang University

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF FRENCH EMBA STUDENTS
http://ssrn.com/abstract=956956
Robert McGee, Associate Professor, Fayetteville State University
Bouchra Mzali, University of Quebec at Montreal

AN EMPIRICAL STUDY OF ATTITUDES TOWARD THE ETHICS OF TAX EVASION IN MALI
http://ssrn.com/abstract=1018511
Robert McGee, Associate Professor, Fayetteville State University
Bouchra Mzali, University of Quebec at Montreal

WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF ARMENIAN OPINION
http://ssrn.com/abstract=936437
Robert McGee, Associate Professor, Fayetteville State University
Tatyana Maranjyan, Armenian Institute of Tourism

ETHICS, TAX EVASION, GENDER AND AGE: AN EMPIRICAL STUDY OF UTAH OPINION
http://ssrn.com/abstract=955973
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

THE ETHICS OF TAX EVASION: TWO EMPIRICAL STUDIES OF PUERTO RICAN OPINION
http://ssrn.com/abstract=964048
Robert McGee, Associate Professor, Fayetteville State University
Silvia López Paláu, University of Puerto Rico

AN EMPIRICAL STUDY OF TAX EVASION ETHICS IN HONG KONG
http://ssrn.com/abstract=1131314
Robert McGee, Associate Professor, Fayetteville State University
Yiu Yu Butt

THE ETHICS OF TAX EVASION: A SURVEY OF EPISCOPAL SEMINARIAN OPINION
http://ssrn.com/abstract=955971
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF NEW ZEALAND OPINION
http://ssrn.com/abstract=1131346
Robert McGee, Associate Professor, Fayetteville State University
Ranjana Gupta, Auckland University of Technology

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF GUANGZHOU (SOUTHERN CHINA) AND MACAU OPINION
http://ssrn.com/abstract=1015882
Robert McGee, Associate Professor, Fayetteville State University
Carlos Noronha, University of Macau

ARE DISCRIMINATORY TAX RATES ETHICALLY JUSTIFIABLE?
http://ssrn.com/abstract=713902
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF BUSINESS AND ECONOMICS STUDENT OPINION IN UKRAINE
http://ssrn.com/abstract=875437
Irina Nasadyuk, Odessa National University
Robert McGee, Associate Professor, Fayetteville State University

VIEWS TOWARD TAX EVASION: A COMPARATIVE STUDY OF MOLDOVA AND ROMANIA
http://ssrn.com/abstract=1398384
Robert McGee, Associate Professor, Fayetteville State University

ETHICS OF TAX EVASION: A SURVEY OF SLOVAK OPINION
http://ssrn.com/abstract=932990
Robert McGee, Associate Professor, Fayetteville State University
Radoslav Tusan, Professor, Technical University of Kosice

THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION
http://ssrn.com/abstract=997541
Robert McGee, Associate Professor, Fayetteville State University
Arsen Djatej, Texas A&M International University

ETHICS AND TAX EVASION IN UKRAINE: AN EMPIRICAL STUDY
http://ssrn.com/abstract=979412
Irina Nasadyuk, Odessa National University
Robert McGee, Associate Professor, Fayetteville State University

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF BOSNIAN AND ROMANIAN OPINION
http://ssrn.com/abstract=1019252
Robert McGee, Associate Professor, Fayetteville State University
Meliha Basic, University of Sarajevo
Michael Tyler, Barry University - Andreas School of Business

THE ETHICS OF TAX EVASION: A SUMMARY OF FINDINGS IN UKRAINE AND 29 OTHER STUDIES
http://ssrn.com/abstract=988504
Irina Nasadyuk, Odessa National University
Robert McGee, Associate Professor, Fayetteville State University

ETHICS, TAX EVASION AND AGE: EMPIRICAL STUDIES OF OPINION IN UTAH AND 14 COUNTRIES IN THE WESTERN HEMISPHERE
http://ssrn.com/abstract=960114
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

CHEATING ON TAXES: A COMPARATIVE STUDY OF OPINION IN SIX LATIN AMERICAN COUNTRIES AND THE USA
http://ssrn.com/abstract=1131317
Robert McGee, Associate Professor, Fayetteville State University
Wendy Gelman, Instructor, Florida International University

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF DOMINICAN REPUBLIC OPINION
http://ssrn.com/abstract=997575
Robert McGee, Associate Professor, Fayetteville State University
Silvia López Paláu, University of Puerto Rico
Emma Polanco, Autonomous University of Santo Domingo

THE ETHICS OF TAX EVASION: A SURVEY OF ESTONIAN OPINION
http://ssrn.com/abstract=988506
Robert McGee, Associate Professor, Fayetteville State University
Jaan Alver, Tallinn University of Technology
Lehte Alver, Tallinn University of Technology

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF UTAH OPINION
http://ssrn.com/abstract=934649
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

OPINIONS ON THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF UTAH AND NEW JERSEY
http://ssrn.com/abstract=1118140
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

ETHICS AND TAX EVASION: A COMPARATIVE STUDY OF UTAH AND FLORIDA OPINION
http://ssrn.com/abstract=1131321
Robert McGee, Associate Professor, Fayetteville State University
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting

AN EMPIRICAL STUDY OF ETHICAL OPINION IN GERMANY
http://ssrn.com/abstract=1682607
Robert McGee, Associate Professor, Fayetteville State University
Serkan Benk, Karaelmas University
Adriana Ross, Florida International University
Harun Kılıçaslan

THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION
http://ssrn.com/abstract=1947032
Robert McGee, Associate Professor, Fayetteville State University
Arsen M. Djatej, Eastern Washington University
Robert Sarikas

AN EMPIRICAL STUDY OF ETHICAL OPINION IN TURKEY
http://ssrn.com/abstract=1682606
Serkan Benk, Karaelmas University
Robert McGee, Associate Professor, Fayetteville State University
Adriana Ross

PRESENTING THE DIMENSIONALITY OF AN ETHICS SCALE PERTAINING TO TAX EVASION
http://ssrn.com/abstract=1131335
Inge Nickerson, Barry University - Andreas School of Business
Larry Pleshko, Kuwait University
Robert McGee, Associate Professor, Fayetteville State University

11