All these premises having, as I think, been clearly made out, it is impossible that the rulers now on earth should make any benefit, or derive any the least shadow of authority from that, which is held to be the fountain of all power, Adam's private dominion and paternal jurisdiction; so that he that will not give just occasion to think that all government in the world is the product only of force and violence, and that men live together by no other rules but that of beasts, where the strongest carries it, and so lay a foundation for perpetual disorder and mischief, tumult, sedition and rebellion, (things that the followers of that hypothesis so loudly cry out against) must of necessity find out another rise of government, another original of political power, and another way of designing and knowing the persons that have it, than what Sir Robert Filmer hath taught us.

Two Treatises of Government.

What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

Anarchy, state, and utopia

Capitalism and Freedom

A recent literature has constructed top income shares time series over the long run for more than twenty countries using income tax statistics. Top incomes represent a small share of the population but a very significant share of total income and total taxes paid. Hence, aggregate economic growth per capita and Gini inequality indexes are sensitive to excluding or including top incomes. We discuss the estimation methods and issues that arise when constructing top income share series, including income definition and comparability over time and across countries, tax avoidance, and tax evasion. We provide a summary of the key empirical findings. Most countries experience a dramatic drop in top income shares in the first part of the twentieth century in general due to shocks to top capital incomes during the wars and depression shocks. Top income shares do not recover in the immediate postwar decades. However, over the last thirty years, top income shares have increased substantially in English speaking countries and in India and China but not in continental European countries or Japan. This increase is due in part to an unprecedented surge in top wage incomes. As a result, wage income comprises a larger fraction of top incomes than in the past. Finally, we discuss the theoretical and empirical models that have been proposed to account for the facts and the main questions that remain open.

Top Incomes in the Long Run of History

THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF NEW ZEALAND OPINION Robert W. McGee Florida International University Ranjana Gupta Auckland University of Technology

The Ethics of Tax Evasion

Accounting Reform.- Accounting Reform in Russia.- Accounting Reform in Ukraine.- Accounting Reform in Armenia.- Accounting Education and Certification.- Private Sector Accounting Education in Russia.- Accounting Education in Ukraine.- Accounting Education in Bosnia and Herzegovina.- Accounting Certification in Central Asia and the Former Soviet Union.- Corporate Governance.- Corporate Governance in Transition Economies: The Theory and Practice of Corporate Governance in Eastern Europe.- Taxation & Public Finance.- A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries.- The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty.

Accounting and Financial System Reform in Eastern Europe and Asia

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical perspective, with a few exceptions. In 1998 and 1999, a few articles were published on the ethics of tax evasion in the Journal of Accounting, Ethics & Public Policy. An edited book on this topic was published in 1998. The present paper summarizes, updates and expands on Crowe's work. Recent literature is reviewed and the issues discussed in the last 500 years of theological and philosophical debate are incorporated into an 18-statement survey, which was distributed to members of the Academy of International Business (AIB), the International Management Development Association (IMDA) and the International Academy of Business Disciplines (IABD). These three groups were chosen to be the sample population because members of these groups are knowledgeable about international business practices and they come from a wide variety of backgrounds. They are more cosmopolitan in outlook than the average U.S. business school professor. A large percentage of the membership of these groups have lived in more than one country and many of them were born in a country other than the United States, which reduces the U.S. bias that would result if the sample population consisted of a random sample of American business school professors. A fair percentage of the membership of these organizations presently lives outside the United States. Three basic views on the ethics of tax evasion have emerged over the centuries. The statements in the survey instrument incorporate all three views, which give respondents an opportunity to express their opinion regardless of which of the three positions they come closest to. Most statements begin with the phrase Tax evasion is not unethical if . . . , which allows the respondents to either agree or disagree with the statement. Each question is graded on a 7-point Likert scale. The responses to each question were tallied and ranked to determine under which circumstances tax evasion might be considered most or least ethical.

The Ethics of Tax Evasion: A Survey of International Business Academics

so I will notrehash what they have already said. In this paper, I would merelylike to make some additional comments about the ethics of taxevasion in Islam, and then say a few things about the Islamic view oftrade protectionism, which will come as a breath of fresh air towestern free traders, since protectionism is viewed as evil by Islam.

The ethics of tax evasion and trade protectionism from an islamic perspective

Preface 1. Introduction 2. Problems of Implementing International Financial Reporting Standards in a Transition Economy: A Case Study of Russia 3. The Current State of Auditing in Russia 4. Recent Developments in Corporate Governance 5. Problems of Foreign Direct Investment in Russia 6. Taxation and Public Finance in Russia 7. Accounting Education in Russia 8. Accounting and Finance Certification in Russia 9. Concluding Comments References Index

Robert W. McGee

Papers

The Ethics of Tax Evasion

Accounting and Financial System Reform in Eastern Europe and Asia

The Ethics of Tax Evasion: A Survey of International Business Academics

The ethics of tax evasion and trade protectionism from an islamic perspective

Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia