逃税伦理:对法国Emba学生的实证研究

ERN: Taxation Pub Date : 2007-01-01 DOI:10.2139/ssrn.956956
Robert W. McGee, Bouchra M'Zali
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引用次数: 25

摘要

大多数关于逃税的研究都是从经济学或公共财政的角度进行的。从伦理的角度来考察偷税漏税的研究并不多见。1944年,天主教神父马丁·克劳(Martin Crowe)发表了一篇博士论文,他研究了过去500年来基督教(主要是天主教)的神学和哲学文献,这是一个例外。他的研究确定了几个世纪以来被用来为逃税辩护的一些论点。本研究构建了一个调查工具,其中包括15个历史上的论点,加上3个较新的论点,并将其分发给一组法国EMBA学生,以使用7分李克特量表确定当今法国存在的各种论点的支持程度。然后将论点从最强到最弱排序。还比较了男性和女性的得分,以确定基于性别的反应是否存在显著差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Ethics of Tax Evasion: An Empirical Study of French Emba Students
Most studies on tax evasion have taken either an economics or public finance perspective. Not many studies have investigated tax evasion from the perspective of ethics. One exception is a 1944 doctoral dissertation by Martin Crowe, a Catholic priest who examined the Christian (mostly Catholic) theological and philosophical literature of the past 500 years. His study identified a number of arguments that have been used to justify tax evasion over the centuries. The present study constructed a survey instrument that includes 15 of those historical arguments, plus 3 newer arguments, and distributed it to a group of French EMBA students to determine the extent of support for the various arguments that exists in France today using a seven-point Likert scale. The arguments are then ranked from strongest to weakest. Male and female scores are also compared to determine if there is a significant difference in response based on gender.
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