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Part 1 - AL-Tax

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Part 1 - AL-Tax

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International <strong>Tax</strong>ation 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 <strong>Tax</strong>es, The Catholic University of America Studies in Sacred Theology No. 84, p. 76.Leiker, B. H. (1998). Rousseau and the Legitimacy of <strong>Tax</strong> Evasion. Journal of Accounting, Ethics andPublic Policy, 1(1):45–57. Reprinted in McGee, R.W. (ed.) (1998). The Ethics of <strong>Tax</strong> 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 <strong>Tax</strong> 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 <strong>Tax</strong> 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 <strong>Tax</strong> Evasion. The Dumont Institute for Public PolicyResearch, Dumont, NJ.McGee, R.W. (1998b). The Ethics of <strong>Tax</strong> 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 <strong>Tax</strong>Evasion, pp. 214–219. The Dumont Institute for Public Policy Research, Dumont, NJ.McGee, R.W. (1998c). Christian Views on the Ethics of <strong>Tax</strong> 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 <strong>Tax</strong>es 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 <strong>Tax</strong>? 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 <strong>Tax</strong>es. 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 <strong>Tax</strong>ation: 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 <strong>Tax</strong>es 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 <strong>Tax</strong>? 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 <strong>Tax</strong>? Journal of Accounting, Ethicsand Public Policy, 2(3):585–596. Reprinted at http://ssrn.com/abstract242507.308

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