The Ethics of Tax Evasion: An Empirical Study of Utah Opinion

The present paper is an empirical study, the goal of which is to determine the strength of the various arguments that have been used to justify tax evasion over the last 500 years. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 638 students at a large college in the western United States. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between male and female responses and between majors.

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