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118Three Views on the Ethics of Tax EvasionJournal of Business Ethics 67 (1): 15-35. 2006.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, much of which took place in Latin. Since Crowe’s dissertation, not much has been written on the topic of tax evasion from an ethical perspective, with a few exceptions. In 1998 and 1999, a few articles were published on the ethics of tax evasion in the Journal of Accounti…Read more
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114Analyzing Insider Trading from the Perspectives of Utilitarian Ethics and Rights TheoryJournal of Business Ethics 91 (1): 65-82. 2010.The common view is that insider trading is always unethical and illegal. But such is not the case. Some forms of insider trading are legal. Furthermore, applying ethical principles to insider trading causes one to conclude that it is also sometimes ethical. This paper attempts to get past the hype, the press reports, and the political grandstanding to get to the truth of the matter. The author applies two sets of ethical principles – utilitarianism and rights theory – in an attempt to determine …Read more
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102The common view is that insider trading is always unethical and illegal. But such is not the case. Some forms of insider trading are legal. Furthermore, applying ethical principles to insider trading causes one to conclude that it is also sometimes ethical. This chapter attempts to get past the hype, the press reports and the political grandstanding to get to the truth of the matter. The author applies two sets of ethical principles – utilitarianism and rights theory – in an attempt to determine…Read more
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79The Economic Thought of David HumeHume Studies 15 (1): 184-204. 1989.In lieu of an abstract, here is a brief excerpt of the content:184 THE ECONOMIC THOUGHT OF DAVID HUME David Hume's views on economics are expressed in his Essays, Moral, Political and Literary, Part II (1752). He was a contemporary of Adam Smith and read Smith's The Wealth of Nations shortly before his death. Some commentators have suggested that Hume exercised some influence over Smith's views on economics; others are not so sure. Hume's commentators over the last 200 years have emphasized his …Read more
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60The 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. The debate revolved around about 15 issues. 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 emp…Read more
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52The 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. The debate revolved around about 15 issues. 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 emp…Read more
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40Ethical Aspects of Using Government to Subvert Competition: Antidumping Laws as a Case Study of Rent Seeking ActivityJournal of Business Ethics 83 (4): 759-771. 2008.This article examines the question of whether it is ethical for company officials to use the force of government to reduce or eliminate foreign competition, using the antidumping laws as a case study. This article begins with a brief examination of the U.S. antidumping laws and then examines several ethical questions related to the antidumping laws. The main question to be addressed is whether, and under what circumstances, it is ethical for domestic producers to ask government to launch an anti…Read more
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39The 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. The debate revolved around about 15 issues. 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 emp…Read more
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38The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand. Eighteen arguments that have historically been used to justify tax evasion were ranked in terms of relative strength. Analyses were done by gender, age, education, religion and ethnicity to determine whether different groups had different views on tax evasion.
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38A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United StatesJournal of Business Ethics 77 (2): 147-158. 2008.This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three viewpoints is dominant among …Read more
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37How Religions Affect Attitudes Toward Ethics of Tax Evasion? A Comparative and Demographic AnalysisJournal for the Study of Religions and Ideologies 14 (41): 202-223. 2015.This paper focuses specifically on how religions shape attitudes towards ethics of tax evasion. Firstly, the paper begins with an overview of the four views on the ethics of tax evasion that have emerged over the centuries, then goes on to review some of the theoretical and empirical literature on the subject. The empirical part of the study examines attitudes toward tax evasion in 57 countries from the perspectives of six religions using the data from Wave 6 of the World Values Survey. The samp…Read more
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30Applying Ethics to Insider TradingJournal of Business Ethics 77 (2): 205-217. 2007.Insider trading has received a bad name in recent decades. The popular press makes it sound like an evil practice where those who engage in it are totally devoid of ethical principles. Yet not all insider trading is unethical and some studies have concluded that certain kinds of insider trading are actually beneficial to the greater investment community. Some scholars in philosophy, law and economics have disputed whether insider trading should be punished at all while others assert that it shou…Read more
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30David Hume's views on economics are expressed in his Essays, Moral, Political and Literary, Part II. He was a contemporary of Adam Smith and read Smith 's The Wealth of Nations shortly before his death. Some commentators have suggested that Hume exercised some influence over Smith 's views on economics. Other commentators are not so sure. Hume's commentators over the last 200 years have emphasized his theory of knowledge, doctrine of causality and belief, theory of morals and historical writing.…Read more
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27This paper analyzes the financial bailout in the USA from the perspectives of utilitarian ethics and property rights. The article concludes that bailouts cannot be justified on ethical grounds.
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27Academic Freedom and Tenure: Ethical IssuesRowman & Littlefield Publishers. 1997.Academic freedom and tenure, both cherished institutions of higher education, are currently under attack by many both outside and within the academy. Richard DeGeorge argues that they can be defended on ethical grounds only if they are joined with appropriate accountability, publicly articulated and defended standards, and conscientious enforcement of these standards by academic institutions and the members of the academic community
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24This 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.
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23This paper uses data collected from three surveys regarding attitudes on tax evasion to determine whether any trends can be identified. Comparisons are also made by gender, age, religious practice and marital status to determine whether attitudes toward tax evasion differ based on these categories.
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19Business ethics & common sense (edited book)Quorum Books. 1992.This book takes a different approach to business ethics. Some of the contributors take a more popular collectivist approach, but many of them do not. Thus, the book offers a more balanced presentation of business ethics than that found in most books on the subject.
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18Property Rights Versus Utilitarian EthicsIn Christopher Luetege (ed.), Handbook of the Philosophical Foundations of Business Ethics, Springer. pp. 1263--1274. 2013.
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18Book Reviews (review)Ethics, Place and Environment 9 (2): 243-247. 2006.Remaking the Global Economy Jamie Peck & Henry Wai-chung Yeung London, Thousand Oaks and Delhi, Sage Publications, 2003, xviii + 256 pp., cloth, $109.00, paper $43.95 The Imagined Economies o...
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17In 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 (tax evasion is always unethical, sometimes unethical or never unethical). Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical or religious perspective. The p…Read more
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17The 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 and summarizes the three main views that have emerged over the centuries. It then reports on the results of a survey of accounting students in Hong Kong who were asked 15 questions to express their opini…Read more
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16There was a two-fold purpose in writing this paper. The main purpose was to discover how the populations of Moldova and Romania view tax evasion and whether opinions varied based on demographics. The second purpose, which may be more interesting from a sociological and political perspective, is whether opinions differed by country. What is now Moldova used to be part of Romania before the Soviets incorporated it into the Soviet Union. We wanted to see whether, after two generations of Soviet rul…Read more
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16Antidumping laws have existed in some form since the early twentieth century. Ostensibly aimed at protecting domestic producers from unfair trade practices, they have sometimes been used as weapons of protectionism even when dumping has not occurred. When this happens, some special interest group gains at the expense of the general public.This paper begins with a review of the theory and practice of antidumping laws, then proceeds to examine recent trends in antidumping cases involving four Asia…Read more
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15Using data that was gathered as part of a much larger study on human beliefs and values, the present study examines the opinions on the ethics of tax evasion that were gathered from a wide demographic of respondents in Egypt, Iran and Jordan. Comparisons are made between the responses from each country. Comparisons are also made by gender, age and level of education in an attempt to determine whether these factors have any effect on ethical attitudes. Because comparisons are made by gender, age …Read more
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13Property Rights Versus GovernmentsIn Christopher Luetege (ed.), Handbook of the Philosophical Foundations of Business Ethics, Springer. pp. 1305--1323. 2013.
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12This 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 size of 8,465. The question posed was whether the respondent would cheat on taxes if it were possible to do so. Responses were on a ten-point Likert scale. Results are reported overall and also by gender, …Read more
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11Book Review: Libertarian Autobiographies: Moving Toward Freedom in Today’s World. Edited by Jo Ann Cavallo and Walter E. Block. Palgrave Macmillan, 2023 (review)Studia Humana 13 (2): 56-56. 2024.
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4This chapter summarizes the results of 16 studies that were conducted on the relationship between political viewpoint and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.