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Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners

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Abstract

People have been evading taxes ever since the first ruler attempted to tax his subjects (Adams, 1982, 1993; Webber & Wildavsky, 1986). There have been tax revolts (Baldwin, 1967; Beito, 1989) and talk of tax revolts (Laffer & Seymour, 1979; Larson, 1973; Rabushka & Ryan, 1982). There have been discussions of tax fairness (Boortz & Linder, 2005; Graetz & Shapiro, 2005; McCaffery, 2002) and reform (Champagne, 1994; DioGuardi, 1992; Grace, 1984; Payne, 1993; Schlaes, 1999; Shughart, 1997) and criticisms of the graduated income tax (Blum & Kalven, 1953) and of government abuses (Burnham, 1989; Frankel & Fink, 1985; Gross, 1995; Hansen, 1984).

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McGee, R.W., Maranjyan, T.B. (2012). Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners. In: McGee, R. (eds) The Ethics of Tax Evasion. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-1287-8_15

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