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Wednesday, September 27, 2006

McGee & Cohn on Jewish Perspecitves on the Ethics of Tax Evasion

Ssrn_143 Robert W. McGee (Barry University, Andreas School of Business) & Gordon Cohn (City University of New York, Stan Ross Department of Accountancy) have posted Jewish Perspecitves on the Ethics of Tax Evasion on SSRN.  Here is the abstract:

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic.

This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that have emerged over the centuries. It then reports on the results of two surveys of members of the Jewish faith who were asked their opinions on the ethics of tax evasion. The results of the two surveys were then compared. Male scores were also compared to female scores to determine if the responses differed by gender.

http://taxprof.typepad.com/taxprof_blog/2006/09/mcgee_cohn_on_j.html

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Comments

Am I the only one offended by the premise of "researching" whether Jews would evade taxes? How about an article on whether African-Americans like to engage in violence? Or whether Indians like to open Seven-Elevens? Or whether Puerto Ricans like to pick oranges?

In an earlier work, the author suggests that Jews would pay taxes, even if Hitler were the collector. Why is this scholarship?

Posted by: andy | Sep 28, 2006 2:02:15 AM