The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Over the centuries, three main views evolved on the topic, but the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of an empirical study of opinion in Utah and New Jersey. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Scores were compared between samples to determine whether the responses were significantly different.
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