메뉴 건너뛰기




Volumn 67, Issue 1, 2006, Pages 15-35

Three views on the ethics of tax evasion

Author keywords

Duty; Ethics; Tax evasion

Indexed keywords


EID: 33747871734     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-006-9002-z     Document Type: Review
Times cited : (90)

References (136)
  • 1
    • 33747873615 scopus 로고
    • inj. Rufus Fears (ed.) (Liberty Press, Indianapolis)
    • Acton, John Emerich Edward Dalberg. 1985, Essays in the History of Liberty, Vol. I, inj. Rufus Fears (ed.) (Liberty Press, Indianapolis) pp. 220-221.
    • (1985) Essays in the History of Liberty , vol.1 , pp. 220-221
    • Acton, J.E.E.D.1
  • 2
    • 0007140079 scopus 로고
    • The International Institute of Islamic Thought and the International Institute of Islamic Economics, Islamabad, Pakistan
    • Ahmad, M.: 1995, Business Ethics in Islam (The International Institute of Islamic Thought and the International Institute of Islamic Economics, Islamabad, Pakistan).
    • (1995) Business Ethics in Islam
    • Ahmad, M.1
  • 3
    • 33747877716 scopus 로고
    • Angelus of Clavisio: 1494. Summa Angelica,
    • (1494) Summa Angelica
  • 4
    • 2942589609 scopus 로고
    • The Catholic University of America Studies in Sacred Theology No. 84
    • 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.
    • (1944) The Moral Obligation of Paying Just Taxes , pp. 29
    • Crowe, M.T.1
  • 5
    • 33747875817 scopus 로고    scopus 로고
    • Consequences of distrust: The vicious circle of tax evasion in greece
    • 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,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.4 , pp. 572-596
    • Ballas, A.A.1    Tsoukas, H.2
  • 6
    • 36749011813 scopus 로고    scopus 로고
    • reprinted in Robert W. McGee, editor. Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 284-304.
    • (1998) The Ethics of Tax Evasion , pp. 284-304
  • 7
    • 33747894181 scopus 로고
    • Freedom from Religion Foundation, Madison, WI
    • Barker, D.: 1992, Losing Faith in Faith (Freedom from Religion Foundation, Madison, WI).
    • (1992) Losing Faith in Faith
    • Barker, D.1
  • 8
    • 33747890996 scopus 로고
    • Irvington-on-Hudson, NY: Foundation for Economic Education
    • Bastiat, F: 1968. The Law. Irvington-on-Hudson, NY: Foundation for Economic Education.
    • (1968) The Law
    • Bastiat, F.1
  • 9
    • 33747886607 scopus 로고
    • Originally published in 1850 as a pamphlet, La Loi, reprinted in Sophismes Economiques, Paris: Guillaumin et Cie
    • Originally published in 1850 as a pamphlet, La Loi, reprinted in Sophismes Economiques, Vol. 1, Oeuvres Completes de Frederic Bastiat, 4th edition, Paris: Guillaumin et Cie, 1878, pp. 343-394.
    • (1878) Oeuvres Completes de Frederic Bastiat, 4th Edition , vol.1 , pp. 343-394
  • 11
    • 2942589609 scopus 로고
    • The Catholic University of America Studies in Sacred Theology No. 84
    • 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.
    • (1944) The Moral Obligation of Paying Just Taxes , pp. 35
    • Crowe, M.T.1
  • 13
    • 0141647978 scopus 로고
    • The justification of taxation in the public finance literature: A critique
    • Block, W.: 1989, The Justification of Taxation in the Public Finance Literature: A Critique', Journal of Public Finance and Public Choice 3, 141-158.
    • (1989) Journal of Public Finance and Public Choice , vol.3 , pp. 141-158
    • Block, W.1
  • 15
    • 33747871402 scopus 로고    scopus 로고
    • The justification for taxation in the economics literature
    • reprinted in revised form under the title Robert W. McGee (ed.), (Dumont, NJ: The Dumont Institute for Public Policy Research)
    • reprinted in revised form under the title "The Justification for Taxation in the Economics Literature" in Robert W. McGee (ed.), The Ethics of Tax Evasion (Dumont, NJ: The Dumont Institute for Public Policy Research, 1998), pp. 36-88.
    • (1998) The Ethics of Tax Evasion , pp. 36-88
  • 19
    • 33747887253 scopus 로고
    • (Prometheus Books, Bufialo) Originally published in 1860 in New York by A.J. Davis & Company
    • Burr, W. H.: 1987, Self-Contradictions in the Bible (Prometheus Books, Bufialo) Originally published in 1860 in New York by A.J. Davis & Company.
    • (1987) Self-contradictions in the Bible
    • Burr, W.H.1
  • 22
    • 33747889919 scopus 로고    scopus 로고
    • Paying taxes: Time to stop the evasion
    • (n.d.) (Jerusalem)
    • Clark, E. D. (n.d.) 'Paying Taxes: Time to Stop the Evasion,' Business Ethics and Integrity (Jerusalem) http://www.besr.org/.
    • Business Ethics and Integrity
    • Clark, E.D.1
  • 24
    • 33747872122 scopus 로고    scopus 로고
    • reprinted in Robert W. McGee, editor. Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 180-189.
    • (1998) The Ethics of Tax Evasion , pp. 180-189
  • 27
    • 2942589609 scopus 로고
    • The Catholic University of America Studies in Sacred Theology No. 84
    • 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.
    • (1944) The Moral Obligation of Paying Just Taxes , pp. 38
    • Crowe, M.T.1
  • 28
    • 2942589609 scopus 로고
    • The Catholic University of America Studies in Sacred Theology No. 84
    • Crowe, M. T.: 1944, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84.
    • (1944) The Moral Obligation of Paying Just Taxes
    • Crowe, M.T.1
  • 30
    • 2942589609 scopus 로고
    • The Catholic University of America Studies in Sacred Theology No. 84
    • 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.
    • (1944) The Moral Obligation of Paying Just Taxes , pp. 40
    • Crowe, M.T.1
  • 31
    • 0004198434 scopus 로고
    • (Cambridge University Press, Cambridge). Reprinted by The Liberty Fund, Indianapolis
    • dejouvenel, B.: 1952, The Ethics of Redistribution (Cambridge University Press, Cambridge). Reprinted by The Liberty Fund, Indianapolis, 1990.
    • (1952) The Ethics of Redistribution
    • Dejouvenel, B.1
  • 33
    • 77952498052 scopus 로고    scopus 로고
    • reprinted in Robert W. McGee, editor. Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 230-240.
    • (1998) The Ethics of Tax Evasion , pp. 230-240
  • 35
  • 37
    • 33747892931 scopus 로고    scopus 로고
    • reprinted in R. W. McGee, (ed.). (Dumont, NJ: The Dumont Institute for Public Policy Research)
    • reprinted in R. W. McGee, (ed.), The Ethics of Tax Evasion. (Dumont, NJ: The Dumont Institute for Public Policy Research, 1998), pp. 372-402.
    • (1998) The Ethics of Tax Evasion , pp. 372-402
  • 38
    • 0001788578 scopus 로고
    • The social responsibility of business
    • September 13, 1970
    • Friedman, M.: 1970. The Social Responsibility of Business. The New York Times Magazine, September 13, 1970, pp. 33, 122-126.
    • (1970) The New York Times Magazine , pp. 33
    • Friedman, M.1
  • 39
    • 33747881315 scopus 로고
    • Reprinted many places, including Kurt R. Leube (ed.) Stanford: The Hoover Institution Press
    • Reprinted many places, including Kurt R. Leube (ed.), The Essence of Friedman (pp. 36-42), Stanford: The Hoover Institution Press, 1987.
    • (1987) The Essence of Friedman , pp. 36-42
  • 41
    • 33747885276 scopus 로고
    • The Catholic University of America Studies in Sacred Theology
    • as cited in M. T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944 at p. 37.
    • (1944) The Moral Obligation of Paying Just Taxes , Issue.84 , pp. 37
    • Crowe, M.T.1
  • 42
    • 33747875332 scopus 로고    scopus 로고
    • Taxation: Catholic social thought and classical liberalism
    • Gronbacher, G. M. A.: 1998, 'Taxation: Catholic Social Thought and Classical Liberalism,' Journal of Accounting, Ethics & Public Policy 1(1): 91-100,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.1 , pp. 91-100
    • Gronbacher, G.M.A.1
  • 43
    • 33747872750 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion (pp. 158-167). Dumont, NJ: The Dumont Institute for Public Policy Research, 1998.
    • (1998) The Ethics of Tax Evasion , pp. 158-167
  • 44
    • 0040086687 scopus 로고
    • Gwartney J. D. R. E. Wagner(eds.) (JAI Press, Greenwich)
    • Gwartney J. D. R. E. Wagner(eds.).: 1988, Public Choice and Constitutional Economics (JAI Press, Greenwich).
    • (1988) Public Choice and Constitutional Economics
  • 47
    • 0003701935 scopus 로고
    • The Mirage of Social Justice (University of Chicago Press, Chicago)
    • Hayek, F. A.: 1976, Law, Legislation & Liberty, Vol 2, The Mirage of Social Justice (University of Chicago Press, Chicago).
    • (1976) Law, Legislation & Liberty , vol.2
    • Hayek, F.A.1
  • 52
    • 0346036843 scopus 로고
    • The Library of America, New York
    • reprinted in Thomas Jefferson: Writings. (The Library of America, New York) 1984, pp. 959-964.
    • (1984) Thomas Jefferson: Writings , pp. 959-964
  • 54
    • 0346036843 scopus 로고
    • The Library of America, New York
    • reprinted in Thomas Jefferson: Writings. (The Library of America, New York) 1984, pp. 1280-1281.
    • (1984) Thomas Jefferson: Writings , pp. 1280-1281
  • 56
    • 0011672392 scopus 로고
    • (Encyclopedia Britannica, Chicago). Great Books of the Western World
    • Kant, I.: 1952a, Fundamental Principles of the Metaphysics of Morals (Encyclopedia Britannica, Chicago) pp. 251-287. Great Books of the Western World, Volume 42.
    • (1952) Fundamental Principles of the Metaphysics of Morals , vol.42 , pp. 251-287
    • Kant, I.1
  • 57
    • 33747884076 scopus 로고
    • (Encyclopedia Britannica, Chicago). Great Books of the Western World
    • Kant, I.: 1952b, General Introduction to the Metaphysics of Morals (Encyclopedia Britannica, Chicago) pp. 381-394. Great Books of the Western World, Volume 42.
    • (1952) General Introduction to the Metaphysics of Morals , vol.42 , pp. 381-394
    • Kant, I.1
  • 59
    • 0011532097 scopus 로고
    • (Hackett Publishing Company, Indianapolis and Cambridge) James W. Ellington, translator
    • Kant, I.: 1983, Ethical Philosophy (Hackett Publishing Company, Indianapolis and Cambridge) James W. Ellington, translator.
    • (1983) Ethical Philosophy
    • Kant, I.1
  • 61
    • 2942589609 scopus 로고
    • The Catholic University of America Studies in Sacred Theology No. 84
    • 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.
    • (1944) The Moral Obligation of Paying Just Taxes , pp. 76
    • Crowe, M.T.1
  • 63
    • 33747872122 scopus 로고    scopus 로고
    • reprinted in Robert W. McGee (ed.). (The Dumont Institute for Public Policy Research, Dumont, NJ)
    • reprinted in Robert W. McGee (ed.), The Ethics of Tax Evasion. (The Dumont Institute for Public Policy Research, Dumont, NJ, 1998), pp. 89-101.
    • (1998) The Ethics of Tax Evasion , pp. 89-101
  • 64
    • 33747883338 scopus 로고
    • The Freethought Press Assn., New York
    • Lewis, J.: 1926, The Bible Unmasked. (The Freethought Press Assn., New York).
    • (1926) The Bible Unmasked
    • Lewis, J.1
  • 67
    • 4043090489 scopus 로고
    • Is tax evasion unethical
    • Reprinted at
    • McGee, R. W.: 1994a, 'Is Tax Evasion Unethical', University of Kansas Law Review 42(2), 411-435 Reprinted at http://ssrn.com/abstract=74420.
    • (1994) University of Kansas Law Review , vol.42 , Issue.2 , pp. 411-435
    • McGee, R.W.1
  • 69
    • 33747876979 scopus 로고    scopus 로고
    • The ethics of tax evasion and trade protectionism from an islamic perspective
    • Reprinted at
    • 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.
    • (1997) Commentaries on Law & Public Policy , vol.1 , pp. 250-262
    • McGee, R.W.1
  • 70
    • 33747872122 scopus 로고    scopus 로고
    • The Dumont Institute for Public Policy Research, Dumont, NJ
    • McGee R. W.: 1998a, The Ethics of Tax Evasion (The Dumont Institute for Public Policy Research, Dumont, NJ)..
    • (1998) The Ethics of Tax Evasion
    • McGee, R.W.1
  • 71
  • 72
    • 33747893560 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). (The Dumont Institute for Public Policy Research, Dumont, NJ)
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion. (The Dumont Institute for Public Policy Research, Dumont, NJ, 1998), pp. 214-219.
    • (1998) The Ethics of Tax Evasion , pp. 214-219
  • 73
    • 33747893169 scopus 로고    scopus 로고
    • Christian views on the ethics of tax evasion
    • Reprinted at
    • 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.
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.2 , pp. 210-225
    • McGee, R.W.1
  • 74
    • 33747889682 scopus 로고    scopus 로고
    • Jewish views on the ethics of tax evasion
    • Reprinted at
    • 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.
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.3 , pp. 323-336
    • McGee, R.W.1
  • 75
    • 33747874970 scopus 로고    scopus 로고
    • Ethical views on tax evasion among swedish CEOs: A comment
    • Reprinted at
    • 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.
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.3 , pp. 460-467
    • McGee, R.W.1
  • 76
    • 33747893559 scopus 로고    scopus 로고
    • Is it unethical to evade taxes in an evil or corrupt state? A look at Jewish, Christian, Muslim, Mormon and Baha'i perspectives
    • Reprinted at
    • 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.
    • (1999) Journal of Accounting, Ethics & Public Policy , vol.2 , Issue.1 , pp. 149-181
    • McGee, R.W.1
  • 77
    • 33747877593 scopus 로고    scopus 로고
    • Why people evade taxes in Armenia: A look at an ethical issue based on a summary of interviews
    • Reprinted at
    • 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.
    • (1999) Journal of Accounting, Ethics & Public Policy , vol.2 , Issue.2 , pp. 408-416
    • McGee, R.W.1
  • 78
    • 33747886099 scopus 로고    scopus 로고
    • Trade policy as corporate welfare: The case of the U.S. steel industry
    • J. Biberman and Abbass F. Alkhafaji (eds.), Saline, MI: McNaughton & Gunn, Inc., 2003. A longer version of this manuscript was presented at the Fifteenth Annual Conference of the International Academy of Business Disciplines, Orlando, Florida, April 3-6, 2003. Reprinted at
    • McGee, R. W.: 2003, 'Trade Policy as Corporate Welfare: The Case of the U.S. Steel Industry.' in J. Biberman and Abbass F. Alkhafaji (eds.), Business Research Yearbook: Global Business Perspectives, Volume X, Saline, MI: McNaughton & Gunn, Inc., 2003, pp. 585-589. A longer version of this manuscript was presented at the Fifteenth Annual Conference of the International Academy of Business Disciplines, Orlando, Florida, April 3-6, 2003. Reprinted at http://www.ssrn.com/abstract=410817.
    • (2003) Business Research Yearbook: Global Business Perspectives , vol.10 , pp. 585-589
    • McGee, R.W.1
  • 80
    • 77649226622 scopus 로고    scopus 로고
    • The ethics of tax evasion: A study of romanian business students and faculty
    • Barry University, September. Reprinted at
    • McGee, R. W.: 2005a, The Ethics of Tax Evasion: A Study of Romanian Business Students and Faculty. Andreas School of Business Working Paper, Barry University, September. Reprinted at http://www.ssm.com/abstract=813345.
    • (2005) Andreas School of Business Working Paper
    • McGee, R.W.1
  • 82
    • 36749046820 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of international business academics
    • New York, October 6-9, 2005. Reprinted at
    • McGee, R. W.: 2005b, The Ethics of Tax Evasion: A Survey of International Business Academics. 60th International Atlantic Economic Society Conference, New York, October 6-9, 2005. Reprinted at http://www.ssrn.com.
    • (2005) 60th International Atlantic Economic Society Conference
    • McGee, R.W.1
  • 83
    • 77649226622 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of business students in poland
    • 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
    • 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 http://www.ssm.com.
    • (2006) Sixth Annual International Business Research Conference
    • McGee, R.W.1    Bernal, A.2
  • 84
    • 33747880029 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of law, business and philosophy students in china
    • International Academy of Business and Public Administration Disciplines (IABPAD), Orlando, Florida, January 3-6, 2006. Published in the Proceedings. Reprinted at
    • McGee, R. W. and Z. Guo: 2006, The Ethics of Tax Evasion: A Survey of Law, Business and Philosophy Students in China. International Academy of Business and Public Administration Disciplines (IABPAD), 2006 Winter Conference, Orlando, Florida, January 3-6, 2006. Published in the Proceedings. Reprinted at http://www.ssrn.com.
    • (2006) 2006 Winter Conference
    • McGee, R.W.1    Guo, Z.2
  • 85
    • 33747880029 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of accounting, business and economics students in Hong Kong
    • International Academy of Business and Public Administration Disciplines (IABPAD), Orlando, Florida, January 3-6, 2006. Published in the Proceedings. Reprinted at
    • 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. International Academy of Business and Public Administration Disciplines (IABPAD), 2006 Winter Conference, Orlando, Florida, January 3-6, 2006. Published in the Proceedings. Reprinted at http://www.ssrn.com.
    • (2006) 2006 Winter Conference
    • McGee, R.W.1    Ho, S.S.M.2
  • 86
    • 36749046820 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of guatemalan opinion
    • New York, October 6-9, 2005. Reprinted at
    • McGee, R. W. and C. Lingle: 2005, The Ethics of Tax Evasion: A Survey of Guatemalan Opinion. 60th International Atlantic Economic Society Conference, New York, October 6-9, 2005. Reprinted at http://www.ssrn.com.
    • (2005) 60th International Atlantic Economic Society Conference
    • McGee, R.W.1    Lingle, C.2
  • 88
    • 79959551433 scopus 로고    scopus 로고
    • When is tax evasion ethically justifiable? A survey of german opinion
    • Las Vegas, October 12-15, 2005. An abbreviated version was published in Proceedings of the Academy of Legal, Ethical and Regulatory Issues 2005
    • McGee, R. W., I. Nickerson and W. Fees: 2005, When Is Tax Evasion Ethically Justifiable? A Survey of German Opinion. Allied Academies 2005 International Conference, Las Vegas, October 12-15, 2005. An abbreviated version was published in Proceedings of the Academy of Legal, Ethical and Regulatory Issues 9(2), 35-38 (2005).
    • (2005) Allied Academies 2005 International Conference , vol.9 , Issue.2 , pp. 35-38
    • McGee, R.W.1    Nickerson, I.2    Fees, W.3
  • 89
    • 77649226622 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of law and business students in argentina
    • 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
    • McGee, R. W. and M. J. Rossi: 2006, The Ethics of Tax Evasion: A Survey of Law and Business Students in Argentina. 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 http://www.ssrn.com.
    • (2006) Sixth Annual International Business Research Conference
    • McGee, R.W.1    Rossi, M.J.2
  • 90
    • 33747880029 scopus 로고    scopus 로고
    • The ethics of tax evasion: A survey of Chinese business and economics students
    • International Academy of Business and Public Administration Disciplines (IABPAD), Orlando, Florida, January 3-6, 2006. Published in the Proceedings. Reprinted at
    • McGee, R. W. and An. Yuhua: 2006, The Ethics of Tax Evasion: A Survey of Chinese Business and Economics Students. International Academy of Business and Public Administration Disciplines (IABPAD), 2006 Winter Conference, Orlando, Florida, January 3-6, 2006. Published in the Proceedings. Reprinted at http://www.ssrn.com.
    • (2006) 2006 Winter Conference
    • McGee, R.W.1    Yuhua, A.2
  • 93
    • 33747874735 scopus 로고    scopus 로고
    • Income tax compliance and alternative views of ethics and human nature
    • Morales, A.: 1998, 'Income Tax Compliance and Alternative Views of Ethics and Human Nature,' Journal of Accounting, Ethics & Public Policy 1(3), 380-399,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.3 , pp. 380-399
    • Morales, A.1
  • 94
    • 33747876173 scopus 로고    scopus 로고
    • reprinted in Robert W. McGee, editor. Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 242-258.
    • (1998) The Ethics of Tax Evasion , pp. 242-258
  • 96
    • 33747872122 scopus 로고    scopus 로고
    • reprinted in Robert W. McGee, editor. Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 190-212.
    • (1998) The Ethics of Tax Evasion , pp. 190-212
  • 97
    • 77649226622 scopus 로고    scopus 로고
    • The ethics of tax evasion: An empirical study of business and economics student opinion in ukraine
    • Barry University, January, 2006. Reprinted at
    • Nasadyuk, I. and R. W. McGee: 2006, The Ethics of Tax Evasion: An Empirical Study of Business and Economics Student Opinion in Ukraine. Andreas School of Business Working Paper, Barry University, January, 2006. Reprinted at http://www.ssrn.com.
    • (2006) Andreas School of Business Working Paper
    • Nasadyuk, I.1    McGee, R.W.2
  • 100
    • 33747882610 scopus 로고    scopus 로고
    • Ethical views on tax evasion Among Swedish CEOs
    • Nylén, U.: 1998, 'Ethical Views on Tax Evasion among Swedish CEOs,' Journal of Accounting, Ethics & Public Policy 1(3): 435-459,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.3 , pp. 435-459
    • Nylén, U.1
  • 101
    • 33747890753 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 260-282.
    • (1998) The Ethics of Tax Evasion , pp. 260-282
  • 102
    • 33747887751 scopus 로고    scopus 로고
    • Death and taxes: On the justice of conscientious war tax resistance
    • 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,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.1 , pp. 58-76
    • Pennock, R.T.1
  • 103
    • 33747893558 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 124-142.
    • (1998) The Ethics of Tax Evasion , pp. 124-142
  • 105
    • 0012789197 scopus 로고
    • Edith Hamilton and Huntington Cairns (eds). Princeton: Princeton University Press
    • Plato, 1982. Plato: The Collected Dialogues, Edith Hamilton and Huntington Cairns (eds). Princeton: Princeton University Press.
    • (1982) Plato: The Collected Dialogues
    • Plato1
  • 107
    • 33747876712 scopus 로고    scopus 로고
    • Taxation and public finance in a transition economy: A case study of russia
    • in Carolyn Gardner, Jerry Biberman and Abbass Alkhafaji (eds.), Saline, MI: McNaughton & Gunn, Inc., 2004. 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
    • 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 (eds.), 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://www.ssrn.com/abstract=480862.
    • (2004) Business Research Yearbook: Global Business Perspectives , vol.11 , pp. 254-258
    • Preobragenskaya, G.G.1    McGee, R.W.2
  • 109
    • 0006051680 scopus 로고
    • The influence of ethical attitudes on taxpayer compliance
    • 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.
    • (1994) National Tax Journal , vol.47 , Issue.4 , pp. 825-836
    • Reckers, P.M.J.1    Sanders, D.L.2    Roark, S.J.3
  • 112
    • 33747889918 scopus 로고    scopus 로고
    • The ethics of tax evasion within biblical christianity: Are there limits to 'Rendering Unto Caesar'?
    • 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,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.1 , pp. 77-90
    • Schansberg, D.E.1
  • 113
    • 33747872122 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). The Dumont Institute for Public Policy Research, Dumont, NJ
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion. (The Dumont Institute for Public Policy Research, Dumont, NJ, 1998), pp. 144-157.
    • (1998) The Ethics of Tax Evasion , pp. 144-157
  • 115
    • 33747883468 scopus 로고    scopus 로고
    • Walking on the edge: Bulgaria and the transition to a market economy
    • R. W. McGee (ed.), (The Dumont Institute for Public Policy Research, Dumont, NJ)
    • Smatrakalev, G.: 1998, 'Walking on the Edge: Bulgaria and the Transition to a Market Economy', in R. W. McGee (ed.), The Ethics of Tax Evasion (The Dumont Institute for Public Policy Research, Dumont, NJ), pp. 316-329.
    • (1998) The Ethics of Tax Evasion , pp. 316-329
    • Smatrakalev, G.1
  • 116
    • 33747889799 scopus 로고    scopus 로고
    • Tax evasion and ethics: A perspective from members of the church of Jesus Christ of latter-day saints
    • 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,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.3 , pp. 337-348
    • Smith, S.R.1    Kimball, K.C.2
  • 117
    • 33747880364 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 220-229.
    • (1998) The Ethics of Tax Evasion , pp. 220-229
  • 118
    • 33748802597 scopus 로고
    • 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
    • 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.
    • (1870) No Treason: The Constitution of No Authority
    • Spooner, L.1
  • 119
    • 33747872363 scopus 로고    scopus 로고
    • Ethical issues in tax evasion: A jewish perspective
    • Tamari, M.: 1998, 'Ethical Issues in Tax Evasion: A Jewish Perspective,' Journal of Accounting, Ethics & Public Policy 1(2), 121-132,
    • (1998) Journal of Accounting, Ethics & Public Policy , vol.1 , Issue.2 , pp. 121-132
    • Tamari, M.1
  • 120
    • 33747872017 scopus 로고    scopus 로고
    • reprinted in R. W. McGee (ed.). Dumont, NJ: The Dumont Institute for Public Policy Research
    • reprinted in R. W. McGee (ed.), The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, 1998, pp. 168-178.
    • (1998) The Ethics of Tax Evasion , pp. 168-178
  • 121
    • 33747881648 scopus 로고    scopus 로고
    • McClelland & Stewart, Toronto
    • Templeton, C.: 1996, Farewell to God (McClelland & Stewart, Toronto).
    • (1996) Farewell to God
    • Templeton, C.1
  • 122
    • 27344442316 scopus 로고    scopus 로고
    • Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften
    • Torgler, B.: 2003, Tax Morale: Theory and Empirical Analysis of Tax Compliance. Dissertation der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften.
    • (2003) Tax Morale: Theory and Empirical Analysis of Tax Compliance.
    • Torgler, B.1
  • 123
    • 33747892677 scopus 로고
    • Cato's Letters, no. 59
    • in D.L. Jacobson (ed.). Indianapolis: Bobbs-Merrill, 1965
    • Trenchard, J. and T. Gordon: 1965, 'Cato's Letters, no. 59,' in D.L. Jacobson (ed.), The English Libertarian Heritage. Indianapolis: Bobbs-Merrill, 1965, p. 108,
    • (1965) The English Libertarian Heritage , vol.59 , pp. 108
    • Trenchard, J.1    Gordon, T.2
  • 124
    • 33747880718 scopus 로고    scopus 로고
    • New York and London: New York University Press
    • as cited in Murray N. Rothbard, The Ethics of Liberty. New York and London: New York University Press, 1998, p. 147, n. 17.
    • (1998) The Ethics of Liberty , Issue.17 , pp. 147
    • Rothbard, M.N.1
  • 130
    • 33747882725 scopus 로고    scopus 로고
    • The 'shadow economy and tax evasion in russia
    • R. W. McGee (eds.), (The Dumont Institute for Public Policy Research, Dumont, NJ)
    • Vaguine, V. V.: 1998, 'The 'Shadow Economy' and Tax Evasion in Russia', in R. W. McGee (eds.), The Ethics of Tax Evasion (The Dumont Institute for Public Policy Research, Dumont, NJ), pp. 306-314.
    • (1998) The Ethics of Tax Evasion , pp. 306-314
    • Vaguine, V.V.1
  • 131
    • 33747891503 scopus 로고
    • Kluwer Academic Publishers, Dordrecht, Boston & London
    • J. Van den Broeck.: 1988, Public Choice (Kluwer Academic Publishers, Dordrecht, Boston & London)..
    • (1988) Public Choice
    • Van Den Broeck, J.1
  • 134
    • 0037695116 scopus 로고
    • A new principle of just taxation
    • R.A. Musgrave and A.T. Peacock (eds.), London & New York: Macmillan
    • James Buchanan translated part of this work, which was published in English under the title A New Principle of Just Taxation in R.A. Musgrave and A.T. Peacock (eds.), Classics in the Theory of Public Finance, London & New York: Macmillan, 1958, pp. 72-118.
    • (1958) Classics in the Theory of Public Finance , pp. 72-118


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.