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This paper outlines the development and implementation of an online educational intervention designed to enhance moral reasoning in higher level tax students. Before decisions are made about how to behave ethically, cognitive moral reasoning takes place. The importance of education in developing morally sensitive individuals who use principled moral reasoning has been widely acknowledged. The literature contends that moral reasoning might be enhanced through certain forms of intervention studies. An online educational intervention designed to enhance moral reasoning in tax was developed and empirically tested for effectiveness through the use of a pre- and post-test and focus group feedback gathered from students. Students' contributions to ethical discussions were analysed to determine their perceptions of salient issues concerning ethics in tax. This paper will inform future educators and researchers designing effective ethics interventions. [ABSTRACT FROM PUBLISHER]

This paper reports a longitudinal study of levels of moral reasoning in a convenience sample of Irish undergraduate university students, using the Defining Issues Test 2 (DIT2). The study was timely, as higher education institutions are becoming increasingly interested in the promotion of social capital and the development of the whole person. A total of 259 students completed the DIT2 at the beginning, mid-point and conclusion of their degree course. As with similar international studies, increases in levels of moral reasoning over time were statistically significant. However, Irish students' DIT2 scores were markedly lower than their international peers with 62% of graduating students at the pre-conventional and conventional stages. The paper suggests some context-related explanations for the under-performance of Irish students including the instrumentalist nature of Irish post-primary education, the prevailing culture of consensualism, authoritarianism and anti-intellectualism, the conflation of religious and moral education and the emphasis on economic outputs and contractual accountability. [ABSTRACT FROM AUTHOR]

The importance of education in developing morally sensitive individuals who use principled moral reasoning when facing dilemmas has been widely acknowledged. In the context of the criticism levelled at the Irish higher education system for failing to fulfil the role of intellectual leader and moral critic within the public domain, this paper examines the impact of education level (both undergraduate and post-graduate) and type (arts or technical/profession-based) on moral reasoning using 311 Irish participants from a wide variety of educational backgrounds. An enhanced understanding of the impact of education on moral reasoning will facilitate the development of educational initiatives aimed at augmenting moral reasoning in higher-level students. [ABSTRACT FROM AUTHOR]

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest's original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, ; Moral development. Advances in research and theory. New York: Praeger Publishers, ), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners' moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). [ABSTRACT FROM AUTHOR]