The Ethics of Tax Evasion Perspectives in Theory and Practice

Robert W. McGee is Director of the Center for Accounting, Auditing and Tax Studies at Florida International University, where he teaches in financial accounting, management accounting, and taxation. He holds degrees in accounting, taxation, economics, law, philosophy, political science, and finance, and is a Certified Public Accountant, Certified Management Account, and Chartered Bank Auditor. He has lectured and consulted widely on such topics as public accounting and corporate taxation; he has advised officials at the United States Agency for International Development and the World Bank; and has advised on accounting law, standards, and education curricula in several countries, including Armenia, Bosnia & Herzegovina, and Mozambique. A prolific author and editor, he has published over 500 scholarly papers and 50 books, including Corporate Governance in Developing Countries, Accounting Reform in Transition and Developing Countries, and the Philosophy of Taxation and Public Finance (all Springer). His research has been published in such journals as the Journal of Business Ethics (Springer), Harvard International Law Journal, International Journal of Accounting, International Finance Review, Asian Economic Review, and International Journal of Social Economics. He was ranked as top scholar for accounting ethics for the 35-year period 1968-2002 by Research on Professional Responsibility and Ethics in Accounting.