Attitudes toward tax evasion: An empirical study of Florida accounting practitioners

Abstract

People have been evading taxes ever since the first ruler attempted to tax his subjects (Adams, 1982, 1993; Webber and Wildavsky, 1986). There have been tax revolts (Baldwin, 1967; Beito, 1989) and talk of tax revolts (Laffer and Seymour, 1979; Larson, 1973; Rabushka and Ryan, 1982). There have been discussions of tax fairness (Boortz and Linder, 2005; Graetz and Shapiro, 2005; McCaffery, 2002) and reform (Champagne, 1994; DioGuardi, 1992; Grace, 1984; Payne, 1993; Schlaes, 1999; Shughart, 1997) and criticisms of the graduated income tax (Blum and Kalven, 1953) and of government abuses (Burnham, 1989; Frankel and Fink, 1985; Gross, 1995; Hansen, 1984).