| The Ethics of Tax Evasion: A Comparative Study of Guangzhou (Southern China) and Macau Opinions Robert W. McGee, Andreas School of Management, Barry University, Miami Shores Carlos Noronha, Faculty of Business Administration, University of Macau, Macau, China Issue 36 (Vol. 18, No. 2), June 2008, pp. 133-152. The 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 a survey of students in Guangzhou, a city in Southern China, and Macau. 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. Male scores and female scores were not significantly different. However, Guangzhou and Macau scores were significantly different in five of 15 cases. |