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The Ethics of Tax Evasion pp 211–226Cite as

Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints

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Abstract

Most studies that have been done on tax evasion take a public finance perspective. Very few studies look at tax evasion from the perspective of ethics, philosophy, or religion. However, there are some exceptions. A study by McGee (1994) took a philosophical approach. One of the most comprehensive analyses of tax evasion from an ethical and religious perspective was a doctoral thesis written by Martin Crowe in 1944. The Journal of Accounting, Ethics & Public Policy published a series of articles on tax evasion from various religious, secular, and philosophical perspectives in 1998 and 1999. Most of those articles were also published in an edited book (McGee 1998a). Since the publication of that book, a few other articles have addressed the issue of tax evasion from an ethical perspective.

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Author information

Authors and Affiliations

  1. School of Business, Florida International University, 3000 NE 151 Street, North Miami, FL, 33181, USA

    Robert W. McGee

  2. Accounting Department, Woodbury School of Business, Utah Valley University, 103, 800 W. University Parkway, Orem, UT, 84058, USA

    Sheldon R. Smith

Authors
  1. Robert W. McGee
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  2. Sheldon R. Smith
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Correspondence to Robert W. McGee .

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Editors and Affiliations

  1. Florida International University, NE., 151st Street 3000, North Miami, 33181, Florida, USA

    Robert W. McGee

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McGee, R.W., Smith, S.R. (2012). Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints. In: McGee, R. (eds) The Ethics of Tax Evasion. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-1287-8_13

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