The role of gender in the provision of public goods through tax compliance

Abstract

The existing experimental literature suggests women are more compliant than men when paying taxes but may free ride more when contributing to public goods. It is unclear which effect dominates when paying for public goods through taxation. Experiments conducted in three European countries and the U.S. are used to investigate this issue. The results suggest that women bear a greater burden of the provision of public goods for the parameters in the experiment. The results indicate the gender gap in compliance is due to differences in both the extensive and intensive margins.