Part 1 - AL-Tax
Part 1 - AL-Tax Part 1 - AL-Tax
Chapter 12(ed.) (1998). The Ethics of Tax Evasion, pp. 284–304. The Dumont Institute for Public PolicyResearch, Dumont, NJ.Barnett, J.H. and Karson, M.J. (1987). Personal Values and Business Decisions: An ExploratoryInvestigation. Journal of Business Ethics, 6(5):371–382.Berardi, A. (1898). Praxis Confessariorum II, as cited in Crowe, M.T. (1944). The MoralObligation of Paying Just Taxes, The Catholic University of America Studies in Sacred TheologyNo. 84, p. 35.Block, W. (1989). The Justification of Taxation in the Public Finance Literature: A Critique. Journalof Public Finance and Public Choice, 3:141–158.Block, W. (1993). Public Finance Texts Cannot Justify Government Taxation: A Critique. CanadianPublic Administration/Administration Publique du Canada, 36(2):225–262. Reprinted in revisedform under the title ‘The Justification for Taxation in the Economics Literature’ in McGee, R.W.(ed.) (1998). The Ethics of Tax Evasion, pp. 36–88. The Dumont Institute for Public Policy Research,Dumont, NJ.Chodorov, F. (1954). The Income Tax: Root of All Evil. Devin-Adair, Old Greenwich.Chonko, L.B. and Hunt, S.D. (1985). Ethics and Marketing Management: An Empirical Investigation.Journal of Business Research, 13(4):339–359.Cohn, G. (1998). The Jewish View on Paying Taxes. Journal of Accounting, Ethics and Public Policy,1(2):109–120. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of Tax Evasion, pp. 180–189.The Dumont Institute for Public Policy Research, Dumont, NJ.Cowell, F.A. (1990). Cheating the Government: The Economics of Evasion. MIT Press, Cambridge, MA.Crolly, G. (1877). Disputationes Theologicae de Justitia et Jure III, pp. 1001ff, as cited in Crowe, M.T.(1944). The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies inSacred Theology No. 84, p. 38.Crowe, M.T. (1944). The Moral Obligation of Paying Just Taxes, The Catholic University of AmericaStudies in Sacred Theology No. 84.Davis, H. (1938). Moral and Pastoral Theology, p. 339, as cited in Crowe, M.T. (1944). The MoralObligation of Paying Just Taxes, The Catholic University of America Studies in Sacred TheologyNo. 84, p. 40.DeMoville, W. (1998). The Ethics of Tax Evasion: A Baha’i Perspective. Journal of Accounting,Ethics and Public Policy, 1(3):356–368. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of TaxEvasion, pp. 230–240. The Dumont Institute for Public Policy Research, Dumont, NJ.Fritzsche, D. J. (1988). An Examination of Marketing Ethics: Role of the Decision Maker, Consequencesof the Decision, Management Position, and Sex of the Respondent. Journal of Macromarketing,8(2):29–39.Genicot, E. (1927). Institutiones Theologiae Moralis I, as cited in Crowe, M.T. (1944). The MoralObligation of Paying Just Taxes, The Catholic University of America Studies in Sacred TheologyNo. 84, p. 37.Gronbacher, G. M.A. (1998). Taxation: Catholic Social Thought and Classical Liberalism. Journalof Accounting, Ethics and Public Policy, 1(1):91–100. Reprinted in McGee, R.W. (ed.) (1998).The Ethics of Tax Evasion, pp. 158–167. The Dumont Institute for Public Policy Research,Dumont, NJ.Gross, M.L. (1995). The Tax Racket: Government Extortion from A to Z. Ballantine Books, New York.Hobbes, T. (1651). Leviathan.307
International Taxation HandbookKant, I. (1952a). Fundamental Principles of the Metaphysics of Morals. Great Books of the WesternWorld, Vol. 42, pp. 251–287. Encyclopedia Britannica, Chicago.Kant, I. (1952b). General Introduction to the Metaphysics of Morals. Great Books of the WesternWorld, Vol. 42, pp. 381–394. Encyclopedia Britannica, Chicago.Kant, I. (1952c). Preface and Introduction to the Metaphysical Elements of Ethics. Great Books ofthe Western World, Vol. 42, pp. 363–379. Encyclopedia Britannica, Chicago.Kant, I. (1983). Ethical Philosophy (Ellington, J.W., trans.). Hackett, Indianapolis.Lehmkuhl, A. (1902). Theologia Moralis I, as cited in Crowe, M.T. (1944). The Moral Obligation ofPaying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, p. 76.Leiker, B. H. (1998). Rousseau and the Legitimacy of Tax Evasion. Journal of Accounting, Ethics andPublic Policy, 1(1):45–57. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of Tax Evasion,pp. 89–101. The Dumont Institute for Public Policy Research, Dumont, NJ.Locke, J. (1689). Two Treatises on Government.McCuddy, M.K. and Peery, B.L. (1996). Selected Individual Differences and Collegian’s EthicalBeliefs. Journal of Business Ethics, 15(3):261–272.McDonald, G.M. and Kan, P.C. (1997). Ethical Perceptions of Expatriate and Local Managers inHong Kong. Journal of Business Ethics, 16(15):1605–1623.McGee, R.W. (1994). Is Tax Evasion Unethical? University of Kansas Law Review, 42(2):411–435.Reprinted at http://ssrn.com/abstract 74420.McGee, R.W. (1997). The Ethics of Tax Evasion and Trade Protectionism from an Islamic Perspective.Commentaries on Law and Public Policy, 1:250–262. Reprinted at http://ssrn.com/abstract461397.McGee, R.W. (ed.). (1998a). The Ethics of Tax Evasion. The Dumont Institute for Public PolicyResearch, Dumont, NJ.McGee, R.W. (1998b). The Ethics of Tax Evasion in Islam: A Comment. Journal of Accounting,Ethics and Public Policy, 1(2):162–168. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of TaxEvasion, pp. 214–219. The Dumont Institute for Public Policy Research, Dumont, NJ.McGee, R.W. (1998c). Christian Views on the Ethics of Tax Evasion. Journal of Accounting, Ethicsand Public Policy 1(2):210–225. Reprinted at http://ssrn.com/abstract461398.McGee, R.W. (1999a). Is It Unethical to Evade Taxes in an Evil or Corrupt State? A Look at Jewish,Christian, Muslim, Mormon and Baha’i Perspectives. Journal of Accounting, Ethics and PublicPolicy, 2(1):149–181. Reprinted at http://ssrn.com/abstract251469.McGee, R.W. (1999b). Is It Unethical to Evade the Estate Tax? Journal of Accounting, Ethics andPublic Policy, 2(2):266–285. Reprinted at http://ssrn.com/abstract242536.McGee, R.W. (1999c). An Ethical Look at Paying Your ‘Fair Share’ of Taxes. Journal of Accounting,Ethics and Public Policy, 2(2):318–328. Reprinted at http://ssrn.com/abstract242549.McGee, R.W. (1999d). Tariffs as a Form of Taxation: Is Evasion Unethical? Journal of Accounting,Ethics and Public Policy, 2(2):376–385. Reprinted at http://ssrn.com/abstract242565.McGee, R.W. (1999e). Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on aSummary of Interviews. Journal of Accounting, Ethics and Public Policy, 2(2):408–416. Reprintedat http://ssrn.com/abstract242568.McGee, R.W. (1999f). Is It Unethical to Evade the Capital Gains Tax? Journal of Accounting, Ethicsand Public Policy, 2(3):567–581. Reprinted at http://ssrn.com/abstract251491.McGee, R.W. (1999g). Is It Unethical to Evade the Social Security Tax? Journal of Accounting, Ethicsand Public Policy, 2(3):585–596. Reprinted at http://ssrn.com/abstract242507.308
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Chapter 12(ed.) (1998). The Ethics of <strong>Tax</strong> Evasion, pp. 284–304. The Dumont Institute for Public PolicyResearch, Dumont, NJ.Barnett, J.H. and Karson, M.J. (1987). Personal Values and Business Decisions: An ExploratoryInvestigation. Journal of Business Ethics, 6(5):371–382.Berardi, A. (1898). Praxis Confessariorum II, as cited in Crowe, M.T. (1944). The MoralObligation of Paying Just <strong>Tax</strong>es, The Catholic University of America Studies in Sacred TheologyNo. 84, p. 35.Block, W. (1989). The Justification of <strong>Tax</strong>ation in the Public Finance Literature: A Critique. Journalof Public Finance and Public Choice, 3:141–158.Block, W. (1993). Public Finance Texts Cannot Justify Government <strong>Tax</strong>ation: A Critique. CanadianPublic Administration/Administration Publique du Canada, 36(2):225–262. Reprinted in revisedform under the title ‘The Justification for <strong>Tax</strong>ation in the Economics Literature’ in McGee, R.W.(ed.) (1998). The Ethics of <strong>Tax</strong> Evasion, pp. 36–88. The Dumont Institute for Public Policy Research,Dumont, NJ.Chodorov, F. (1954). The Income <strong>Tax</strong>: Root of All Evil. Devin-Adair, Old Greenwich.Chonko, L.B. and Hunt, S.D. (1985). Ethics and Marketing Management: An Empirical Investigation.Journal of Business Research, 13(4):339–359.Cohn, G. (1998). The Jewish View on Paying <strong>Tax</strong>es. Journal of Accounting, Ethics and Public Policy,1(2):109–120. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of <strong>Tax</strong> Evasion, pp. 180–189.The Dumont Institute for Public Policy Research, Dumont, NJ.Cowell, F.A. (1990). Cheating the Government: The Economics of Evasion. MIT Press, Cambridge, MA.Crolly, G. (1877). Disputationes Theologicae de Justitia et Jure III, pp. 1001ff, as cited in Crowe, M.T.(1944). The Moral Obligation of Paying Just <strong>Tax</strong>es, The Catholic University of America Studies inSacred Theology No. 84, p. 38.Crowe, M.T. (1944). The Moral Obligation of Paying Just <strong>Tax</strong>es, The Catholic University of AmericaStudies in Sacred Theology No. 84.Davis, H. (1938). Moral and Pastoral Theology, p. 339, as cited in Crowe, M.T. (1944). The MoralObligation of Paying Just <strong>Tax</strong>es, The Catholic University of America Studies in Sacred TheologyNo. 84, p. 40.DeMoville, W. (1998). The Ethics of <strong>Tax</strong> Evasion: A Baha’i Perspective. Journal of Accounting,Ethics and Public Policy, 1(3):356–368. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of <strong>Tax</strong>Evasion, pp. 230–240. The Dumont Institute for Public Policy Research, Dumont, NJ.Fritzsche, D. J. (1988). An Examination of Marketing Ethics: Role of the Decision Maker, Consequencesof the Decision, Management Position, and Sex of the Respondent. Journal of Macromarketing,8(2):29–39.Genicot, E. (1927). Institutiones Theologiae Moralis I, as cited in Crowe, M.T. (1944). The MoralObligation of Paying Just <strong>Tax</strong>es, The Catholic University of America Studies in Sacred TheologyNo. 84, p. 37.Gronbacher, G. M.A. (1998). <strong>Tax</strong>ation: Catholic Social Thought and Classical Liberalism. Journalof Accounting, Ethics and Public Policy, 1(1):91–100. Reprinted in McGee, R.W. (ed.) (1998).The Ethics of <strong>Tax</strong> Evasion, pp. 158–167. The Dumont Institute for Public Policy Research,Dumont, NJ.Gross, M.L. (1995). The <strong>Tax</strong> Racket: Government Extortion from A to Z. Ballantine Books, New York.Hobbes, T. (1651). Leviathan.307