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  1. When Idealists Evade Taxes: The Influence of Personal Moral Philosophy on Attitudes to Tax Evasion – a Lebanese Study.Yusuf M. Sidani, Abdul Jalil Ghanem & Mohammed Y. A. Rawwas - 2014 - Business Ethics: A European Review 23 (2):183-196.
    This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self-interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where (...)
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  • Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality.Dinah M. Payne & Cecily A. Raiborn - 2018 - Journal of Business Ethics 147 (3):469-487.
    This is the conundrum that gives rise to the issue of tax avoidance: Although governments always seem to lack sufficient funds to support the needs of society, tax codes are often written that offer “a way out” of paying taxes for some but not all constituents. The ways out are referred to as loopholes that allow taxpayers to avoid taxes. This paper first defines the basic terms of tax avoidance and tax evasion and then offers an ethical review of the (...)
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  • Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma.Barbara Culiberg & Domen Bajde - 2014 - Journal of Business Ethics 124 (2):1-12.
    The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature (...)
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  • Do Ethics Matter? Tax Compliance and Morality.James Alm & Benno Torgler - 2011 - Journal of Business Ethics 101 (4):635-651.
    In this article we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not always behave as the selfish, rational, self-interested individuals portrayed in the standard neoclassical paradigm, but rather are often motivated by many other factors that have as their main foundation some aspects of “ethics.” We argue that it is not possible to understand fully an individual’s compliance decisions without (...)
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