Ethics and Tax Evasion: Empirical Studies of Korea, Japan and China
30 Pages Posted: 23 Mar 2007
Date Written: March 2007
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the public finance literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.
This paper examines the tax evasion ethics data for Korea, Japan and China that was gathered as part of a much larger study on human beliefs and values. Country comparisons were made as well as comparisons based on gender, age, education, religion and marital status to determine whether views on tax evasion differ based on those demographics.
Keywords: Korea, Japan, China, tax evasion, gender, age, religion, education, marital status, ethics
JEL Classification: H26,D6,E62,J16,J14,J1,K34,K42,M14,M4,O53,P35
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