The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion

McGee, Robert W.; Gupta, Ranjana

doi:10.2139/ssrn.1131346

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The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion

58 Pages Posted: 9 May 2008

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Ranjana Gupta

Auckland University of Technology

There are 2 versions of this paper

Date Written: May 2008

Abstract

The 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.

Keywords: ethics, tax evasion, New Zealand, gender, age, student status, major, ethnicity, religion

JEL Classification: H26, E62, J16, J14, J1, K34, K42, M14, M4, O53, O56

Suggested Citation: Suggested Citation

McGee, Robert W. and Gupta, Ranjana, The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion (May 2008). Available at SSRN: https://ssrn.com/abstract=1131346 or http://dx.doi.org/10.2139/ssrn.1131346