The accounting and philosophical literature on tax evasion has been scant, at least until recently. The few articles that have discussed the ethics of tax evasion have usually taken either a generalist approach or have focused their attention on the ethics of evading income taxes. This article...

When one thinks of efficiency in connection with government budget and fiscal policy, the first thought is usually how to find ways to make the budget and fiscal process work more efficiently. How can the funds needed to pay for government be collected and disbursed with minimum cost? A...

The General Welfare Clause of the United States Constitution grants authority to the federal government to expend funds that provide for the general welfare. If one were to apply utilitarian economic theory to the General Welfare Clause, one might reasonably conclude that the government only has...

The present paper is an empirical study, the goal of which is to determine the strength of various arguments that have been used to justify tax evasion and to determine whether results differ based on certain demographic variables. A survey instrument was constructed using a seven-point Likert...

Professional female athletes have long and bitterly complained that their compensation seriously lags behind that awarded to their male counterparts, and that this situation is unjust. The problem with this argument is that it is based on the labor theory of value, a long-discredited theory that...

This study investigates the impact of age and gender on the attitude toward tax evasion with two objectives: The first objective is to find out if there are significant differences in the attitude toward tax evasion among three age groups (up to 29, 30-49, and 50+ years) in five Asian countries...

There has been much discussion about gender discrimination in the workplace. Women comprise X% of the population but only hold X-Y% of certain positions, therefore there is a need to hire more women in that job category. Women earn less than men; therefore we need to increase women’s salaries....

Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. Sexual harassment is considered to be an act that is discreditable to the profession. This article looks at the philosophical and practical questions that arise when one digs beneath the...

This paper reports on the results of an empirical study that examined the opinions of a wide range of individuals in six Latin American countries and the USA. Data was taken from a wider study that gathered information on human beliefs and values in 85 countries. The present study had a sample...

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. This paper begins with a review of the literature, then identifies the main issues...