Income level and the ethics of tax evasion

Abstract

Income was another variable tracked in the World Values surveys. One might assume a priori that the more income one has, the less aversion there will be to tax evasion because of the feeling by the relatively rich that they are being overtaxed and exploited. On the other hand, those in the poorer income groups might have less aversion to tax evasion because of their inability to pay. Thus, there is a need to conduct a test to learn what the relationship is between income level and attitude toward tax evasion.