Ethical Attitudes Toward Taxes in the U.S. Changes over 20 Years and Demographic Differences

Abstract

This study examines ethical attitudes toward taxation in the United States (U.S.). The U.S. system, as in many other countries, relies on
voluntary compliance, where taxpayers calculate their own taxes due. Thus, ethicality of taxpayers is of critical importance. This study updates prior research on taxpayer ethical attitudes, such as comfort level with tax evasion, views on punishment for tax evasion and perspectives on civic duty to pay a fair share of taxes. A comparison is made with a benchmark study of 20 years ago. In addition, a demographic analysis is provided of current taxpayer ethical attitudes based on: age, gender, citizenship versus non-citizen, academic major, student status, employment status, and work experience. Findings will be of interest to policy makers, academic researchers, and taxpayers.