The Indonesian Journal of International & Comparative Law Volume II Issue 1 (2015) at 161–186
McGee, Yoon & Li
where the people are receiving good benets in exchange for their tax payments.
e present study examined and summarized the main arguments and
incorporated them into a survey instrument that was distributed to 200
university students in China and 161 in the United States to determine the
relative strengths of 18 historical arguments that have been used to justify
tax evasion in the past. e arguments are ranked from strongest to weakest.
Comparisons are also made between Chinese and U.S. opinion. A comparison
of rankings and mean scores found that, overall, the Chinese were signicantly
more opposed to tax evasion in 10 cases and signicantly less opposed to tax
evasion in two cases. Chinese women were more opposed to tax evasion than
were Chinese men in all 18 cases; the opposition was signicantly stronger in 10
cases. For the U.S. sample, men were signicantly more opposed to tax evasion
than women in one case; for the other 17 cases, the dierences in mean scores
were not signicant.
Keywords: Ethics, Tax Evasion, Gender, Student Status, Academic Major, Public
Taxation is a topic that has been present in the religious, philosophical
and historical literature for thousands of years.1 Both the Old and New
Testament of the Christian Bible discuss it. It is a subtopic of the broader
subject of the relationship of the individual to the state.
ere are two broad and polar opposite views on the relationship of
the individual to the state. Either the state is the master and individuals
are its servants, or the people are the masters and the state is the servant,
whose sole existence is to serve the people.2 Neither of these pure forms
exists in the real world. All governmental systems are a mixture of these
1. C A, F, F F: T S T (1982);
C A, F G E: T I T C
2. R W. MG, T P T P F
() [hereinafter MG, T P]; T E T E:
P T P (Robert W. McGee Ed., 2012) [hereinafter
McGee ed., T E].