Frédéric Bastiat (1801-1850) was an economist and journalist. A member of the French Liberal School, he is best known for his free trade ideas and his philosophy of law. Mark Blaug ranks him as one of the 100 greatest economists before Keynes. Schumpeter called him a brilliant economic...

The purpose of this study is twofold – to review and summarize the findings of more than 30 prior studies that surveyed student opinions on the ethics of tax evasion, and to expand on that literature by examining the relationship between level of education and views on the ethics of tax...

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....

This article addresses some issues in graduate accounting education from the perspectives of economics, law and ethics. There are separate sections on certification and graduate accounting education, curriculum, faculty and accreditation. The article concludes with some suggestions for a model...

Accreditation rules and university policy limit the amount of time that professors can spend in the classroom. This limitation reduces efficiency, increases the cost of providing a college education and violates the right to work. The author calls for lifting the rules that restrict limits on...

Accounting educators need a PhD because accreditors and universities say they need one. But when one looks beneath the surface, one finds that there is little economic justification for the requirement. In fact, requiring a PhD actually leads to diseconomies and may violate rights. The author...

Those who pursue an MS degree in accounting or taxation at an AACSB accredited school must fulfill a Common Body of Knowledge (CBOK) requirement in addition to their accounting or tax coursework. The CBOK requirement can double the price of the degree and can lengthen the time the degree takes...

Many colleges and universities require faculty members to have a PhD in order to be considered for tenure. Some universities will not even interview job candidates unless they have either already completed a PhD or are in the final stages of a PhD program. The problem with this policy is that...