In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

This article examines corporate bailouts from several ethical perspectives. Utilitarian analysis concludes that bailouts cannot be ethically justified because the losers exceed the winners. Applying rights theory reaches the same conclusion for different reasons

This paper summarizes the results of 28 studies that were published between 2010 and 2020 on the ethics of bribery. The following 34 political jurisdictions are included: Argentina, Australia, Azerbaijan, Bosnia and Herzegovina, Brazil, Canada, China, Colombia, Egypt, England, Ethiopia, France,...

Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking. This article explores some of the...

The Panama Papers refers to a massive leak of information encompassing more than 11 million documents involving more than 200,000 offshore entities. The leak originated in Panama. Some of the documents involve transactions as far back as the 1970s. Numerous wealthy individuals, including top...