Papers by Christopher Lingle
Journal of Southeast Asian economies, 1994
Anuari de la Societat Catalana d'Economia, 1999
Restructurin g and nioderni :. ation of basic political institutions is the crucial key for longt... more Restructurin g and nioderni :. ation of basic political institutions is the crucial key for longterm recovery o/East Asia 's crisis economies . These steps are necessary to restore con/idence cued allow .fi^r their economies to stabili z e as the first step towards recovery. Then they must recapture or reengineer their respective competitive positions in the global economy. Long-term competitiveness will require gains in overall productivity embodied in advanced technical sYstems and greater investments in human capital . Unfortunately, East Asia is lagging in these areas. High prestige projects have given a false impression of widespread adoption of new technology that has actually been quite low for most of the region. The analysis of the East Asian crises offered herein departs from an understanding of the nature of the interaction of economic and political institutions with market processes . A link is drawn between the underlying political culture and a set of institutional arrangements that it engenders . In turn, this institutional infrastructure defines a set of incentives within which economic decisions are made . Faulty institutions will send misguided signals such that decisions that appear to be rational when judged upon internal criteria are proved to be irrational and inefficient when compared to external standards . A number of propositions or observations will be outlined and then explored.
from the Illinois Business Associates is gratefully acknowledged. The authors wish to thank Dr. E... more from the Illinois Business Associates is gratefully acknowledged. The authors wish to thank Dr. Ethel B. Jones for inspiration. The usual disclaimer applies. DETERMINANTS OF URBAN UNEMPLOYMENT DIFFERENTIALS I .
The Journal of Markets and Morality, 2020
This essay will argue that true wealth lies in the productive potential of the resources that one... more This essay will argue that true wealth lies in the productive potential of the resources that one owns, or possesses within oneself, to satisfy the needs and wants of others. In short, you are wealthy when you possess the creative capacity and insight necessary to increase the utility of others through mutually beneficial exchange. Your bank balance is not wealth, and neither is your happiness. Your wealth is found in your as-yet-unrealized transformation of what you currently possess into something valued highly by others according to their individual tastes and preferences. Victor V. Claar and Christopher Lingle, "Stock-Market Valuation Is Not Wealth, and Neither Is Happiness," Journal of Markets & Morality 23, no. 1 (2020): 149-155.
Social Science Research Network, 2006
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligati... more 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 graduate and upper division undergraduate business and law students at Universidad Francisco Marroquin in Guatemala. This target population was selected because these students will become the future opinion leaders and political leaders of Guatemala. Three basic views on the ethics of tax evasion have emerged over the centuries. The survey instrument incorporates all three views, which gives 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 ethical if…", which allows the respondents to either agree or disagree with the statement. Each statement is graded on a 7-point Likert scale. The responses to each statement were tallied and ranked to determine under which circumstances tax evasion might be considered most or least ethical. The results of the survey reveal that the majority of participants fall into the same category, which is that tax evasion may be ethical under certain circumstances. Comparisons are made between the responses given by business and law students and between male and female students.
Social Science Research Network, 2006
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligati... more 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 the perspective of business ethics. The present paper summarizes, updates and expands on Crowe's work. An 18-statement survey was distributed to graduate and upper division undergraduate business and law students at Universidad Francisco Marroquin in Guatemala. This target population was selected because these students will become the future opinion leaders and political leaders of Guatemala. Each statement is graded on a 7-point Likert scale. The responses to each statement were tallied and ranked to determine under which circumstances tax evasion might be considered most or least ethical. The same survey instrument was distributed to business students at Seton Hall University in New Jersey, USA. The results of the survey reveal that the majority of participants fall into the same category, which is that tax evasion may be ethical under certain circumstances. Comparisons are made between the responses given by business and law students and between male and female students and between the Guatemalan and USA sample populations.
Springer eBooks, 2008
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligati... more 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 graduate and upper division undergraduate business and law students at Universidad Francisco Marroquin in Guatemala. This target population was selected because these students will become the future opinion leaders and political leaders of Guatemala. Three basic views on the ethics of tax evasion have emerged over the centuries. The survey instrument incorporates all three views, which gives 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 ethical if…", which allows the respondents to either agree or disagree with the statement. Each statement is graded on a 7-point Likert scale. The responses to each statement were tallied and ranked to determine under which circumstances tax evasion might be considered most or least ethical. The results of the survey reveal that the majority of participants fall into the same category, which is that tax evasion may be ethical under certain circumstances. Comparisons are made between the responses given by business and law students and between male and female students.
Economic Affairs, Sep 1, 2004
Economic analysis of tax policy has tended to follow a macro approach in which the state is the f... more Economic analysis of tax policy has tended to follow a macro approach in which the state is the focal point and the individual taxpayer is marginalised. An alternative micro approach, exemplified by the classic work of Wicksell, leads to an analysis of the seemingly inexorable growth of the public sector in a democracy and the constitutional constraints necessary to safeguard economic prosperity and individual liberty.
International finance review, May 19, 2004
In looking for culprits to blame for the economic crises that swept through much of Southeast and... more In looking for culprits to blame for the economic crises that swept through much of Southeast and East Asia beginning in July 1997, one of the usual suspects is the putative instability of capital markets. An alternative interpretation is that capital flows were only the messenger of bad tidings about the unsustainable nature of the growth experienced by emerging economies in the region. Acceptance of this latter view would mean that the growing demands for capital controls are misguided and perhaps counter-productive in restoring long-term stability to the region. The proposition explored here is that crises that afflict East Asian economies are rooted in the nature of political and corporate governance in the region. While this proposition points to a simple truth, resolution of the problems requires fundamental changes that will difficult to implement. This is because the financial and currency crises are an outcome of deeply-rooted institutions that reflect cultural conditions peculiar to each country. In turn, there can be little hope for speedy implementation of the fundamental changes. Indeed, the choice may be made not to effect change that would be too threatening to the political status quo. Consequently, restoration of stability to the region's economies will not come quickly while recovery may be many years off and
Cambridge Journal of Economics, 2022
We comment on a recent article by Lopes (2021), whose argument regarding the writing of the histo... more We comment on a recent article by Lopes (2021), whose argument regarding the writing of the history of the socialist calculation debate is unfortunately burdened by a misconception of both the substance and nature of the argument that ignited the debate. Bringing additional sources from this time to scholars’ attention, we show that there is much more to the Austrian interpretation than standard interpretations of the debate admit. In fact, our findings indicate that Lange’s famous response to Mises’s challenge constitutes a rebuttal of a straw man.
the Foreign Experts Bureau of the People's Republic of China to lecture for six months at the
The Rise and Decline of the Asian Century, 2019
The Rise and Decline of the Asian Century, 2019
The Rise and Decline of the Asian Century, 2019
Studies in Economics and Econometrics, 1991
Studies in Economics and Econometrics, 1993
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Papers by Christopher Lingle
A webinar with Dr Christopher Lingle.
Organized by the Center for Market Education (www.marketedu.org) and the Institute for Democracy and Economic Affairs (IDEAS).
Moderated by Dr Carmelo Ferlito (CME Director).
24 January 2020, Kuala Lumpur, Malaysia.
https://www.youtube.com/watch?v=DF4WA3EMtc4&t=30s.