Nearly every discussion involving trade takes a utilitarian approach. If free trade is good, it is good because the vast majority benefit, or because it is more efficient than trade interventionism. Free trade raises the standard of living, results in lower prices and provides consumers with...

Anti‐dumping laws have been around for decades. They have increased in importance in recent years and will become even more important in the future as a result of the Uruguay Round and the creation of the World Trade Organization. Yet anti‐dumping laws are inherently protectionist because...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Purpose: The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach: A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures...

Purpose: The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach: To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic...

Purpose: Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified...

Purpose – The aim of this paper is to learn the views of law, business and philosophy students in China on the ethics of tax evasion. Design/methodology/approach – This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that...

Purpose – Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank. Shareholders and other stakeholders need information while it is still fresh and the more time that passes between year‐end and disclosure, the more stale...

Purpose – The purpose of this paper is to apply economic and ethical analysis to natural disasters such as Hurricane Katrina to determine which approaches to disaster relief work best and which should be abandoned. Design/methodology/approach – This paper provides a combination of narrative...

This paper examines factors that affect the accounting system in Russia as it moves towards the adoption and implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected and Russian Accounting Standards (RAS) are compared to IFRS, followed by a...