Gender, Social Value Orientation, and Tax Compliance
D'Attoma, J; Volintiru, C; Malézieux, A
Date: 25 January 2020
Article
Journal
CESifo Economic Studies
Publisher
Oxford University Press (OUP) for CESifo Group
Publisher DOI
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Abstract
This paper brings an important empirical contribution to the academic literature by examining whether gender
differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national
tax compliance experiment carried out in different countries – Italy, UK, USA, Sweden, and Romania. We
uncover that ...
This paper brings an important empirical contribution to the academic literature by examining whether gender
differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national
tax compliance experiment carried out in different countries – Italy, UK, USA, Sweden, and Romania. We
uncover that women declare a significantly higher percentage of their income than men in all five countries.
While some scholars have argued that differences in honesty between men and women are mediated by
prosociality, we find that women are not more prosocial than men in all countries and we do not find a
mediating effect of prosocial behaviour on tax compliance. Though tax evasion is a form of dishonesty, the tax
compliance experiment is quite different from an honesty experiment, which is certainly one explanation for
the different results. We conclude that although differences in prosociality between men and women seem to
be context dependent, differences in tax compliance are indeed much more consistent.
Finance and Accounting
Faculty of Environment, Science and Economy
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