Education level and the ethics of tax evasion

Abstract

Some studies have found that the more education a person has, the more averse they are to tax evasion, while other studies have found just the opposite. Part of the reason for the differing results is because several behavioral factors are at work that pull taxpayers' opinions in opposite directions. Richer taxpayers tend to be more educated than the general population, and they may have a tendency to have more respect for the rule of law. On the other hand, rich people are taxed more than poor people and they may resent paying so much in taxes, causing them to view tax evasion more favorably.