Robert W. McGee is an accounting professor and best-selling novelist who has published more than 60 nonfiction books, 5 novels and novelettes, and more than 1000 scholarly articles. He is an attorney and CPA (retired) who has lectured or worked in more than 30 countries, and has earned 13 doctorates from universities in the United States and four European countries. He is world champion in taekwondo, karate, kung fu and tai chi. He has been inducted into the United States Martial Arts Hall of Fame. He spends most of his time in Fayetteville, North Carolina, Southeast Asia and Europe. Information about his novels can be found at http://robertwmcgee.com. Some of his scholarly papers may be found at http://ssrn.com/author=2139.
This chapter summarizes the results of 8 studies that were conducted on the relationship between ... more This chapter summarizes the results of 8 studies that were conducted on the relationship between ethnicity and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 19 studies that were conducted on the relationship between... more This chapter summarizes the results of 19 studies that were conducted on the relationship between happiness and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
PurposeThe purpose of this study is to explore the perception of Turkish citizens of the severity... more PurposeThe purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations.Design/methodology/approachA questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures attitudes and behaviors using answer choices was used to categorize the degree of seriousness of each crime for data analysis.FindingsThe results of the study show that bribery ranked 16th among the 33 offences surveyed, that is, it lies in the middle in terms of seriousness. The results also indicate that the average person views bribery as not a very serious crime. When compared to violent crimes, bribery is significantly less serious. As for the property crimes, bribery is significantly less serious than arson and carjacking, but it significantly more serious than damage to public property, shoplifting and bike theft. When compared to white-collar crimes, bribery is remarkably less serious than...
Purpose Numerous studies have been done on various aspects of tax evasion in recent years. Some s... more Purpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions i...
Northwestern Journal of International Law & Business, 1993
Antidumping laws were designed to protect domestic industry from foreign competition. They protec... more Antidumping laws were designed to protect domestic industry from foreign competition. They protect producers at the expense of consumers, which results in higher prices, lower quality products, less consumer choice and a general lowering of the standard of living for the vast majority of people. Antidumping laws also destroy more jobs than they create. This article reviews the theory and practice of antidumping law in the United States. It looks at the economic and legal background of the area, the administration of the antidumping laws, and computational problems involved in arriving at an antidumping decision. It also provides examples of antidumping investigations in the area of autos, steel, textiles, agricultural products, and televisions and discusses the harmful effects of antidumping policy. It also explores the predatory pricing argument as applied to antidumping. This article presents the case for repealing the antidumping laws.
This study illustrates how artificial intelligence can be used to conduct basic medical research.... more This study illustrates how artificial intelligence can be used to conduct basic medical research. Microsoft Copilot was the chatbot used to conduct the study. The study searched for examples where either tai chi or qigong have been used to treat cancer patients. The study was successful, in that all the items found were to good, professional studies that were published in medical journals. A similar methodology can be used to conduct medical research on a wide range of other medical subspecialties. Thus, the present study can be used as a template for conducting medical research on a wide range of diseases and ailments.
The present study is part of a much larger study that examined the ethics of bribery and the ethi... more The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-eight countries were included in the study. İn some cases, income level was a significant demographic variable, while in other cases it was not. There was no clear pattern concerning the correlation of income level to attitude toward taking a bribe.
This chapter summarizes the results of 16 studies that were conducted on the relationship between... more This chapter summarizes the results of 16 studies that were conducted on the relationship between political viewpoint and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 23 studies that were conducted on the relationship between... more This chapter summarizes the results of 23 studies that were conducted on the relationship between education level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 18 studies that were conducted on the relationship between... more This chapter summarizes the results of 18 studies that were conducted on the relationship between income level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
Tai chi and qigong have been used as primary or supplementary treatments for a wide range of dise... more Tai chi and qigong have been used as primary or supplementary treatments for a wide range of diseases and ailments for hundreds, or even thousands of years in China. These two treatment techniques have been incorporated into western medical practices with increasing frequency in recent decades to treat a wide range of ailments, including fatigue, cancer, hypertension, depression, COPD, stroke, balance, heart disease and osteoporosis, to name a few. The present study summarizes the results of a literature search intended to find studies where tai chi or qigong have been used to treat ankylosing spondylitis. Several studies were found to have used tai chi or qigong to successfully treat ankylosing spondylitis symptoms.
This chapter summarizes the results of 8 studies that were conducted on the relationship between ... more This chapter summarizes the results of 8 studies that were conducted on the relationship between ethnicity and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 19 studies that were conducted on the relationship between... more This chapter summarizes the results of 19 studies that were conducted on the relationship between happiness and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
PurposeThe purpose of this study is to explore the perception of Turkish citizens of the severity... more PurposeThe purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations.Design/methodology/approachA questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures attitudes and behaviors using answer choices was used to categorize the degree of seriousness of each crime for data analysis.FindingsThe results of the study show that bribery ranked 16th among the 33 offences surveyed, that is, it lies in the middle in terms of seriousness. The results also indicate that the average person views bribery as not a very serious crime. When compared to violent crimes, bribery is significantly less serious. As for the property crimes, bribery is significantly less serious than arson and carjacking, but it significantly more serious than damage to public property, shoplifting and bike theft. When compared to white-collar crimes, bribery is remarkably less serious than...
Purpose Numerous studies have been done on various aspects of tax evasion in recent years. Some s... more Purpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions i...
Northwestern Journal of International Law & Business, 1993
Antidumping laws were designed to protect domestic industry from foreign competition. They protec... more Antidumping laws were designed to protect domestic industry from foreign competition. They protect producers at the expense of consumers, which results in higher prices, lower quality products, less consumer choice and a general lowering of the standard of living for the vast majority of people. Antidumping laws also destroy more jobs than they create. This article reviews the theory and practice of antidumping law in the United States. It looks at the economic and legal background of the area, the administration of the antidumping laws, and computational problems involved in arriving at an antidumping decision. It also provides examples of antidumping investigations in the area of autos, steel, textiles, agricultural products, and televisions and discusses the harmful effects of antidumping policy. It also explores the predatory pricing argument as applied to antidumping. This article presents the case for repealing the antidumping laws.
This study illustrates how artificial intelligence can be used to conduct basic medical research.... more This study illustrates how artificial intelligence can be used to conduct basic medical research. Microsoft Copilot was the chatbot used to conduct the study. The study searched for examples where either tai chi or qigong have been used to treat cancer patients. The study was successful, in that all the items found were to good, professional studies that were published in medical journals. A similar methodology can be used to conduct medical research on a wide range of other medical subspecialties. Thus, the present study can be used as a template for conducting medical research on a wide range of diseases and ailments.
The present study is part of a much larger study that examined the ethics of bribery and the ethi... more The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-eight countries were included in the study. İn some cases, income level was a significant demographic variable, while in other cases it was not. There was no clear pattern concerning the correlation of income level to attitude toward taking a bribe.
This chapter summarizes the results of 16 studies that were conducted on the relationship between... more This chapter summarizes the results of 16 studies that were conducted on the relationship between political viewpoint and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 23 studies that were conducted on the relationship between... more This chapter summarizes the results of 23 studies that were conducted on the relationship between education level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 18 studies that were conducted on the relationship between... more This chapter summarizes the results of 18 studies that were conducted on the relationship between income level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
Tai chi and qigong have been used as primary or supplementary treatments for a wide range of dise... more Tai chi and qigong have been used as primary or supplementary treatments for a wide range of diseases and ailments for hundreds, or even thousands of years in China. These two treatment techniques have been incorporated into western medical practices with increasing frequency in recent decades to treat a wide range of ailments, including fatigue, cancer, hypertension, depression, COPD, stroke, balance, heart disease and osteoporosis, to name a few. The present study summarizes the results of a literature search intended to find studies where tai chi or qigong have been used to treat ankylosing spondylitis. Several studies were found to have used tai chi or qigong to successfully treat ankylosing spondylitis symptoms.
Writers of both fiction and nonfiction have expressed concern over the possibility that ChatGPT m... more Writers of both fiction and nonfiction have expressed concern over the possibility that ChatGPT might infringe on their copyrighted material, thus reducing or eliminating their income stream. The present study tests the current state of AI technology by asking ChatGPT to print the first paragraph of an actual novel. It is then asked to provide certain information regarding the contents of the novel, such as genre, plot, the names of the protagonist and his girlfriend, the city where the novel takes place, the protagonist's job title and the name of his employer. On the first round of questions, ChatGPTs answers were uniformly incorrect. The second round of questions produced equally incorrect answers. ChatGPT was then asked to write a few alternative endings to the novel once it was given some additional information about the novel's plot and contents. The endings were written quite well, although not much detail was given. Based on this exploratory study, it appears that ChatGPT does not pose much of a threat to intellectual property at this time. However, that could change in the future.
Qigong and tai chi are subfields of Traditional Chinese Medicine (TCM). Qigong has been around fo... more Qigong and tai chi are subfields of Traditional Chinese Medicine (TCM). Qigong has been around for more than 4,000 years. Tai chi is of a more recent origin, although the literature cannot pinpoint a date that all scholars can agree on. Practicing qigong or tai chi exercises on a regular basis can improve health and cause the body to function more efficiently. Numerous studies have shown that the regular practice of various qigong and tai chi exercises can help in the treatment and even the prevention of certain diseases. As of today, no studies have been conducted on the relationship of tai chi and qigong to transgender health, or at least the author was unable to find any such studies. That is the reason for the present 2 study, to fill that gap in the literature. Transgender individuals and other individuals in the LGBT community suffer from the same diseases and illnesses as the general population, although they suffer disproportionately in some cases. The present study focuses on those cases.
Broadwell COllege of Business and Economics, Working Paper, 2021
This paper relates the story of the massive milk smuggling that occurred in Pennsylvania border t... more This paper relates the story of the massive milk smuggling that occurred in Pennsylvania border towns during the 1950s and 1960s, and reports on more recent smuggling that occurred between Hong Kong and mainland China.
This paper discusses the cancel culture and focuses on the moral and legal implications of engagi... more This paper discusses the cancel culture and focuses on the moral and legal implications of engaging in activities that reduce corporate profits. Top management that engages in the cancel culture might be opening themselves up to shareholder lawsuits for breach of fiduciary duty.
Broadwell College of Business and Economics Working Paper, 2020
This study examines the question of whether people in the United States have become more racist o... more This study examines the question of whether people in the United States have become more racist over time. It is a longitudinal study that uses data gathered from 7 waves of World Values Surveys conducted from 1982 to 2017. Rather than examine economic data or legal issues, this study focuses on views toward discrimination that exist in the hearts and minds of the people. Specifically, participants were asked whether they would not like to have neighbors who were of a different race. The study found that racism, as measured by responses to this question, has declined markedly since 1982.
Broadwell College of Business and Economics Working Paper, 2020
This study compares the top corporate tax rates in China, Japan, Korea, India and the Philippines... more This study compares the top corporate tax rates in China, Japan, Korea, India and the Philippines from 1980-2020, using Tax Foundation data.
Broadwell College of Business & Economics Working Paper, 2020
This study compares the top corporate tax rates in the People's Republic of China, Hong Kong, Mac... more This study compares the top corporate tax rates in the People's Republic of China, Hong Kong, Macau and Taiwan from 1980-2020, using Tax Foundation data.
For years, the media and President Trump's political opponents have been talking about the amount... more For years, the media and President Trump's political opponents have been talking about the amount of taxes Trump pays (or doesn't pay). As of this writing, his recent tax returns have not been released, so anything anyone says needs to be discounted. However, it is possible to make certain tentative statements and conclusions based on the facts that have been made available and the application of economic and political theory. The present paper does that.
This paper reviews the current Corona virus situation, then examines the legal definitions of neg... more This paper reviews the current Corona virus situation, then examines the legal definitions of negligence and fiduciary duty in an attempt to determine whether closing a university because of health concerns over the Corona virus might result in legal liability for the university's board members and relevant university administrators.
This paper presents an overview of the Corona virus situation and examines the literature that se... more This paper presents an overview of the Corona virus situation and examines the literature that seems to suggest that some, or perhaps much of the reporting of Corona virus deaths is actually the result of deliberate misclassification. The accounting and legal literature is also examined to determine whether the misclassifications amount to fraud.
COVID-19, also known as the Corona virus, has been labeled a pandemic based on the number of actu... more COVID-19, also known as the Corona virus, has been labeled a pandemic based on the number of actual and potential deaths. However, there is mounting evidence from both official sources and unofficial reports that the death count is being inflated, at least in the United States. This paper reviews the evidence and discusses some of the implications.
This paper compares current deaths in the United States due to the Corona virus with those caused... more This paper compares current deaths in the United States due to the Corona virus with those caused by seasonal influenza. The study found that seasonal flu has killed 15 to 21 times as many people as the Corona virus in the first 10 weeks of 2020.
The following bibliography lists more than 100 tax evasion studies and includes links.
Key Words... more The following bibliography lists more than 100 tax evasion studies and includes links.
Key Words: tax evasion, ethics, empirical studies, country studies
Tax evasion has existed historically. The present study lists rationalizations for tax evasion in... more Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business students studying in the USA and compares the results to the study on Chinese students in China. The findings of the study indicate that in general both groups of students, those studying in China and those studying in USA, were opposed to tax evasion though for different reasons. The full article is available at
Various pundits over the years have compared Walmart's size to that of various nations. This pape... more Various pundits over the years have compared Walmart's size to that of various nations. This paper ranks Walmart, comparing Walmart's sales to the GDP of the world's 50 largest nations.
Individuals who have the impostor syndrome have an inability to internalize their achievements, a... more Individuals who have the impostor syndrome have an inability to internalize their achievements, and live in fear of being exposed as a fraud. This paper provides an overview of the syndrome and discusses a case study of an individual who has the syndrome. Portions of this paper will appear in a forthcoming autobiography – Robert W. McGee: The Autobiography of an Outlier.
This paper examines the question of whether the U.S. State Department's budget should be cut, and... more This paper examines the question of whether the U.S. State Department's budget should be cut, and if so, by how much. If its budget increased by the same percentage as the increase in GDP since 2000, it would be 43.3 percent smaller than it was in 2016.
This paper examines Internal Revenue Service data and applies philosophical and ethical concepts ... more This paper examines Internal Revenue Service data and applies philosophical and ethical concepts in an attempt to determine whether the rich pay their fair share of income taxes. Also included is a bibliography containing links to more than 80 studies on tax evasion and public finance.
Journal of Accounting, Ethics and Public Policy, 2020
(Book Review) Wm. Dennis Huber, CORPORATE LAW AND THE THEORY OF THE FIRM: Reconstructing Corporat... more (Book Review) Wm. Dennis Huber, CORPORATE LAW AND THE THEORY OF THE FIRM: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors, London & New York: Routledge, 2020. ISBN 978-0367895532
International Academy of Business and Public Administration Disciplines Fall Conference, 2020
Several studies have examined the relationship between attitude toward tax evasion and social cla... more Several studies have examined the relationship between attitude toward tax evasion and social class. However, those studies were limited to a single country. The results have been mixed. In some cases, tax evasion was found to be more acceptable among members of the lower social classes. In other studies, the exact opposite was found. A third group of studies found no significant relationship between social class and the acceptability of tax evasion. A fourth group of studies found that the relationship is curvilinear. The present study uses data from the most recent World Values Survey, which interviewed more than 125,000 people in nearly 80 countries. The survey included a question on attitude toward tax evasion. This study examines this data with the goal of determining if there is a correlation between social class and attitude toward tax evasion.
International Academy of Business and Public Administration Disciplines Fall Conference, 2020
Several studies have examined the relationship between attitude toward tax evasion and the level ... more Several studies have examined the relationship between attitude toward tax evasion and the level of income. However, those studies were limited to a single country. The results have been mixed. In some cases, tax evasion was found to be more acceptable among the lower income group. In other studies, the exact opposite was found. A third group of studies found no significant relationship between income level and the acceptability of tax evasion. The present study uses data from the most recent World Values Survey, which interviewed more than 125,000 people in nearly 80 countries. The survey included a question on attitude toward tax evasion. This study examines this data with the goal of determining if there is a relationship between income level and attitude toward tax evasion.
International Academy of Business and Public Administration Disciplines Fall Conference, 2020
Several studies have examined the relationship between attitude toward tax evasion and the level ... more Several studies have examined the relationship between attitude toward tax evasion and the level of education. However, those studies were limited to a single country. The results have been mixed. In some cases, tax evasion was found to be more acceptable among the less educated group. In other studies, the exact opposite was found. A third group of studies found no significant relationship between education level and the acceptability of tax evasion. The present study uses data from the most recent World Values Survey, which interviewed more than 125,000 people in nearly 80 countries. The survey included a question on attitude toward tax evasion. This study examines this data with the goal of determining if there is a significant relationship between education level and attitude toward tax evasion.
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Papers by Robert McGee
Key Words: tax evasion, ethics, empirical studies, country studies
JEL Codes: D63, H2, H26, H5, J1, K14, K34, M4, O5, O51, O52, O53, O54, O55, O56, O57, Y5