Tax Evasion

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STUDIES IN TAX EVASION: A Bibliography
Data · December 2013
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STUDIES IN TAX EVASION: A BIBLIOGRAPHY
Robert W. McGee
Fayetteville State University
December 2, 2013
Key Words: bibliography, tax evasion, ethics, utilitarian, rights, justice, illegal behavior, ability
to pay, fairness, demographics, gender, age, education, income, comparative studies, country
studies, informal sector
JEL Codes: D03, D12, D63, E26, F63, G15, G18, H2, H26, J1, J12, J16, K34, K42, M14, M4,
O17, O51, O52, O53, O54, O55, O56, O57
ABSTRACT
This paper is a bibliography that lists studies on tax evasion. Links to the papers are included to
facilitate scholarly research.
THE ETHICS OF TAX EVASION: Perspectives in Theory and Practice (New York:
Springer, 2012) Available at SpringerLink
Robert McGee, Associate Professor, Fayetteville State University
IS TAX EVASION UNETHICAL?

http://ssrn.com/abstract=74420
THE ETHICS OF TAX EVASION: A SURVEY OF INTERNATIONAL BUSINESS

ACADEMICS
THREE VIEWS ON THE ETHICS OF TAX EVASION

TAX EVASION AND ETHICS: A DEMOGRAPHIC STUDY OF 33 COUNTRIES

Michael Tyler, Barry University - Andreas School of Business
THE ETHICS OF TAX EVASION AND TRADE PROTECTIONISM FROM AN

ISLAMIC PERSPECTIVE
1
IS IT UNETHICAL TO EVADE TAXES IN AN EVIL OR CORRUPT STATE? A LOOK
AT JEWISH, CHRISTIAN, MUSLIM, MORMON AND BAHA'I PERSPECTIVES
CHRISTIAN VIEWS ON THE ETHICS OF TAX EVASION

THE ETHICS OF TAX EVASION: A SURVEY OF ACCOUNTING, BUSINESS AND

ECONOMICS STUDENTS IN HONG KONG
Simon Ho, Hong Kong Baptist University
JEWISH PERSPECTIVES ON THE ETHICS OF TAX EVASION

Gordon Cohn, City University of New York (CUNY) - Stan Ross Department of Accountancy
THE ETHICS OF TAX EVASION: A SURVEY OF ROMANIAN BUSINESS STUDENTS

AND FACULTY
ETHICS AND TAX EVASION IN ASIA

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF GERMANY AND

THE UNITED STATES
Inge Nickerson, Barry University - Andreas School of Business
Werner Fees, Georg-Simon-Ohm Fachhochschule Nuernberg
WHY PEOPLE EVADE TAXES IN ARMENIA: A LOOK AT AN ETHICAL ISSUE

BASED ON A SUMMARY OF INTERVIEWS
THE ETHICS OF TAX EVASION: A CASE STUDY OF OPINION IN THAILAND

2
AN ETHICAL LOOK AT PAYING YOUR 'FAIR SHARE' OF TAXES
IS IT UNETHICAL TO EVADE THE ESTATE TAX?

AN EMPIRICAL STUDY OF TAX EVASION ETHICS IN CHINA

An Yuhua, University of International Business and Economics
IS IT UNETHICAL TO EVADE THE CAPITAL GAINS TAX?

ETHICS, TAX EVASION AND RELIGION: A SURVEY OF OPINION OF MEMBERS

OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
Sheldon Smith, Associate Professor, Utah Valley University - Department of Accounting
IS IT UNETHICAL TO EVADE THE SOCIAL SECURITY TAX?

THE ETHICS OF TAX EVASION: A SURVEY OF BUSINESS STUDENTS IN POLAND

Arkadiusz Bernal, Poznan University of Economics
THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF AUSTRALIAN,

NEW ZEALAND AND U.S.A. OPINION
Sanjoy Bose, Zayed University
TAX EVASION IN ARMENIA: CAUSES, CURE AND POLICY IMPLICATIONS

Tatyana Maranjyan, Armenian Institute of Tourism
THE POLITICAL ECONOMY OF EXCISE TAXATION: SOME ETHICAL AND

LEGAL ISSUES
3
THE ETHICS OF TAX EVASION: A SURVEY OF LAW AND BUSINESS STUDENTS

IN ARGENTINA
Marcelo Rossi, Department Head, Universidad Austral
PRINCIPLES OF TAXATION FOR PEOPLE WHO HAVE PRINCIPLES

TEACHING ETHICS USING TAX EVASION SURVEY DATA AS A CASE STUDY

THE ETHICS OF TAX EVASION: A CASE STUDY OF OPINION IN IRAN

Mahdi Nazemi Ardakani, Tarbiat Modares University
CHEATING ON TAXES: A COMPARATIVE STUDY OF TAX EVASION ETHICS OF

15 TRANSITION ECONOMIES AND 2 DEVELOPED ECONOMIES
ETHICS AND TAX EVASION: A COMPARATIVE STUDY OF ACCOUNTING AND

BUSINESS STUDENT OPINION IN UTAH
JEWISH VIEWS ON THE ETHICS OF TAX EVASION

THE ETHICS OF TAX EVASION: A SURVEY OF LAW, BUSINESS AND

PHILOSOPHY STUDENTS IN CHINA
Zhiwen Guo, Hubei University
THE ETHICS OF TAX EVASION: A SURVEY OF GUATEMALAN OPINION

Christopher Lingle, Francisco Marroquin University - Department of Economics
4
ATTITUDES TOWARD TAX EVASION IN THE MIDDLE EAST: A COMPARATIVE
STUDY OF EGYPT, IRAN AND JORDAN
IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF COLOMBIAN OPINION

Silvia López Paláu, University of Puerto Rico
Gustavo Yepes, Universidad Externado de Colombia
TAX EVASION AND BUSINESS ETHICS: A COMPARATIVE STUDY OF

GUATEMALA AND THE USA
Christopher Lingle, Francisco Marroquin University - Department of Economics
THE ETHICS OF TAX EVASION: A SURVEY OF CHINESE BUSINESS AND

ECONOMICS STUDENTS
An Yuhua, University of International Business and Economics
TAX EVASION IN ARMENIA: AN EMPIRICAL STUDY

ETHICS AND TAX EVASION: EMPIRICAL STUDIES OF KOREA, JAPAN AND

CHINA
TAX EVASION AND ETHICS: A COMPARATIVE STUDY OF THE USA AND FOUR
LATIN AMERICAN COUNTRIES
TAXATION IN THE REPUBLIC OF ARMENIA: AN OVERVIEW AND DISCUSSION

FROM THE PERSPECTIVES OF LAW, ECONOMICS AND ETHICS
5
A COMPARATIVE STUDY ON PERCEIVED ETHICS OF TAX EVASION: HONG
KONG VS. THE UNITED STATES
Simon Ho, Hong Kong Baptist University
Annie Li, Hong Kong Baptist University
THE ETHICS OF TAX EVASION: CASE STUDIES OF TAIWAN

Susana Vittadini Andres, Tamkang University
TARIFFS AS A FORM OF TAXATION: IS EVASION UNETHICAL?

IS THE ABILITY TO PAY PRINCIPLE ETHICALLY BANKRUPT?

ETHICAL VIEWS ON TAX EVASION AMONG SWEDISH CEOS: A COMMENT

TRENDS ON ATTITUDES TOWARD TAX EVASION IN THE UNITED STATES

Wendy Gelman, Instructor, Florida International University
THE ETHICS OF TAX EVASION: A SURVEY OF AUSTRALIAN OPINION

THE ETHICS OF TAX EVASION: A SURVEY OF BOSNIAN OPINION

Meliha Basic, University of Sarajevo
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF OPINION IN

KAZAKHSTAN
Galina Preobragenskaya, Accounting Professor, Omsk State University - School of International
6
Business
THE ETHICS OF TAX EVASION: A SURVEY OF VIETNAMESE OPINION

WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION

Carlos Noronha, University of Macau
ETHICS, TAX EVASION AND GENDER: EMPIRICAL STUDIES OF OPINION IN

UTAH AND 14 COUNTRIES IN THE WESTERN HEMISPHERE
TAX EVASION IN UKRAINE: A SURVEY OF OPINION

Irina Nasadyuk, Odessa National University
TAX EVASION, TAX MISERY AND ETHICS: COMPARATIVE STUDIES OF KOREA,

JAPAN AND CHINA
CHANGING ATTITUDES TOWARD THE ETHICS OF TAX EVASION: AN

EMPIRICAL STUDY OF 10 TRANSITION ECONOMIES
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF ECUADOR

Fabiola Jaramillo, Pontifical Catholic University of Ecuador
THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF TAIWAN AND THE

USA
Susana Vittadini Andres, Tamkang University
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF FRENCH EMBA
7
STUDENTS
Bouchra Mzali, University of Quebec at Montreal
AN EMPIRICAL STUDY OF ATTITUDES TOWARD THE ETHICS OF TAX EVASION

IN MALI
Bouchra Mzali, University of Quebec at Montreal
WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF ARMENIAN

OPINION
ETHICS, TAX EVASION, GENDER AND AGE: AN EMPIRICAL STUDY OF UTAH

OPINION
THE ETHICS OF TAX EVASION: TWO EMPIRICAL STUDIES OF PUERTO RICAN

OPINION
AN EMPIRICAL STUDY OF TAX EVASION ETHICS IN HONG KONG

Yiu Yu Butt
THE ETHICS OF TAX EVASION: A SURVEY OF EPISCOPAL SEMINARIAN

OPINION
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF NEW ZEALAND

OPINION
Ranjana Gupta, Auckland University of Technology
THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF GUANGZHOU
8
(SOUTHERN CHINA) AND MACAU OPINION
Carlos Noronha, University of Macau
ARE DISCRIMINATORY TAX RATES ETHICALLY JUSTIFIABLE?

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF BUSINESS AND

ECONOMICS STUDENT OPINION IN UKRAINE
VIEWS TOWARD TAX EVASION: A COMPARATIVE STUDY OF MOLDOVA AND

ROMANIA
ETHICS OF TAX EVASION: A SURVEY OF SLOVAK OPINION

Radoslav Tusan, Professor, Technical University of Kosice
THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION

Arsen Djatej, Texas A&M International University
ETHICS AND TAX EVASION IN UKRAINE: AN EMPIRICAL STUDY

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF BOSNIAN AND

ROMANIAN OPINION
Meliha Basic, University of Sarajevo
THE ETHICS OF TAX EVASION: A SUMMARY OF FINDINGS IN UKRAINE AND 29

OTHER STUDIES
9
ETHICS, TAX EVASION AND AGE: EMPIRICAL STUDIES OF OPINION IN UTAH

AND 14 COUNTRIES IN THE WESTERN HEMISPHERE
CHEATING ON TAXES: A COMPARATIVE STUDY OF OPINION IN SIX LATIN

AMERICAN COUNTRIES AND THE USA
Wendy Gelman, Instructor, Florida International University
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF DOMINICAN

REPUBLIC OPINION
Emma Polanco, Autonomous University of Santo Domingo
THE ETHICS OF TAX EVASION: A SURVEY OF ESTONIAN OPINION

Jaan Alver, Tallinn University of Technology
Lehte Alver, Tallinn University of Technology
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF UTAH OPINION

OPINIONS ON THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF

UTAH AND NEW JERSEY
ETHICS AND TAX EVASION: A COMPARATIVE STUDY OF UTAH AND FLORIDA

OPINION
AN EMPIRICAL STUDY OF ETHICAL OPINION IN GERMANY

10
Serkan Benk, Karaelmas University
Adriana Ross, Florida International University
Harun Kılıçaslan
THE ETHICS OF TAX EVASION: A SURVEY OF HISPANIC OPINION

Arsen M. Djatej, Eastern Washington University
Robert Sarikas
AN EMPIRICAL STUDY OF ETHICAL OPINION IN TURKEY

Serkan Benk, Karaelmas University
Adriana Ross
PRESENTING THE DIMENSIONALITY OF AN ETHICS SCALE PERTAINING TO

TAX EVASION
Inge Nickerson, Barry University - Andreas School of Business
Larry Pleshko, Kuwait University
11
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See discussions, stats, and author profiles for this publication at: https://www.researchgate.

STUDIES IN TAX EVASION: A Bibliography

Data · December 2013

Public Policy View project

Ethics; political thrillers (novels) View project

The user has requested enhancement of the downloaded file.

IS TAX EVASION UNETHICAL?

THE ETHICS OF TAX EVASION: A SURVEY OF INTERNATIONAL BUSINESS

THREE VIEWS ON THE ETHICS OF TAX EVASION

TAX EVASION AND ETHICS: A DEMOGRAPHIC STUDY OF 33 COUNTRIES

THE ETHICS OF TAX EVASION AND TRADE PROTECTIONISM FROM AN

CHRISTIAN VIEWS ON THE ETHICS OF TAX EVASION

THE ETHICS OF TAX EVASION: A SURVEY OF ACCOUNTING, BUSINESS AND

JEWISH PERSPECTIVES ON THE ETHICS OF TAX EVASION

THE ETHICS OF TAX EVASION: A SURVEY OF ROMANIAN BUSINESS STUDENTS

ETHICS AND TAX EVASION IN ASIA

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF GERMANY AND

WHY PEOPLE EVADE TAXES IN ARMENIA: A LOOK AT AN ETHICAL ISSUE

THE ETHICS OF TAX EVASION: A CASE STUDY OF OPINION IN THAILAND

IS IT UNETHICAL TO EVADE THE ESTATE TAX?

AN EMPIRICAL STUDY OF TAX EVASION ETHICS IN CHINA

IS IT UNETHICAL TO EVADE THE CAPITAL GAINS TAX?

ETHICS, TAX EVASION AND RELIGION: A SURVEY OF OPINION OF MEMBERS

IS IT UNETHICAL TO EVADE THE SOCIAL SECURITY TAX?

THE ETHICS OF TAX EVASION: A SURVEY OF BUSINESS STUDENTS IN POLAND

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF AUSTRALIAN,

TAX EVASION IN ARMENIA: CAUSES, CURE AND POLICY IMPLICATIONS

THE POLITICAL ECONOMY OF EXCISE TAXATION: SOME ETHICAL AND

THE ETHICS OF TAX EVASION: A SURVEY OF LAW AND BUSINESS STUDENTS

PRINCIPLES OF TAXATION FOR PEOPLE WHO HAVE PRINCIPLES

TEACHING ETHICS USING TAX EVASION SURVEY DATA AS A CASE STUDY

THE ETHICS OF TAX EVASION: A CASE STUDY OF OPINION IN IRAN

CHEATING ON TAXES: A COMPARATIVE STUDY OF TAX EVASION ETHICS OF

ETHICS AND TAX EVASION: A COMPARATIVE STUDY OF ACCOUNTING AND

JEWISH VIEWS ON THE ETHICS OF TAX EVASION

THE ETHICS OF TAX EVASION: A SURVEY OF LAW, BUSINESS AND

THE ETHICS OF TAX EVASION: A SURVEY OF GUATEMALAN OPINION

IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF COLOMBIAN OPINION

TAX EVASION AND BUSINESS ETHICS: A COMPARATIVE STUDY OF

THE ETHICS OF TAX EVASION: A SURVEY OF CHINESE BUSINESS AND

TAX EVASION IN ARMENIA: AN EMPIRICAL STUDY

ETHICS AND TAX EVASION: EMPIRICAL STUDIES OF KOREA, JAPAN AND

TAXATION IN THE REPUBLIC OF ARMENIA: AN OVERVIEW AND DISCUSSION

THE ETHICS OF TAX EVASION: CASE STUDIES OF TAIWAN

TARIFFS AS A FORM OF TAXATION: IS EVASION UNETHICAL?

IS THE ABILITY TO PAY PRINCIPLE ETHICALLY BANKRUPT?

ETHICAL VIEWS ON TAX EVASION AMONG SWEDISH CEOS: A COMMENT

TRENDS ON ATTITUDES TOWARD TAX EVASION IN THE UNITED STATES

THE ETHICS OF TAX EVASION: A SURVEY OF AUSTRALIAN OPINION

THE ETHICS OF TAX EVASION: A SURVEY OF BOSNIAN OPINION

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF OPINION IN

THE ETHICS OF TAX EVASION: A SURVEY OF VIETNAMESE OPINION

WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF MACAU OPINION

ETHICS, TAX EVASION AND GENDER: EMPIRICAL STUDIES OF OPINION IN

TAX EVASION IN UKRAINE: A SURVEY OF OPINION

TAX EVASION, TAX MISERY AND ETHICS: COMPARATIVE STUDIES OF KOREA,

CHANGING ATTITUDES TOWARD THE ETHICS OF TAX EVASION: AN

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF ECUADOR

THE ETHICS OF TAX EVASION: A COMPARATIVE STUDY OF TAIWAN AND THE

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF FRENCH EMBA

AN EMPIRICAL STUDY OF ATTITUDES TOWARD THE ETHICS OF TAX EVASION

WHEN IS TAX EVASION ETHICAL? AN EMPIRICAL STUDY OF ARMENIAN

ETHICS, TAX EVASION, GENDER AND AGE: AN EMPIRICAL STUDY OF UTAH

THE ETHICS OF TAX EVASION: TWO EMPIRICAL STUDIES OF PUERTO RICAN