This study does not take either of these approaches. It does not analyze tax evasion from the perspective of economics or public finance, and it does not apply ethical theory to determine under what circumstances tax evasion might be considered ethical, although ethics is discussed. It focuses on the attitude toward tax evasion of a wide range of individuals in six Latin American countries as well as the United States. The main goals of this study are to determine general attitudes on the ethics of tax evasion and to determine whether certain demographic variables, including gender, age, level of education, or religious observance have a significant effect on attitudes toward tax evasion.

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