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Gender and public attitude toward corruption and tax evasion

Torgler, Benno & Valev, Neven (2010) Gender and public attitude toward corruption and tax evasion. Contemporary Economic Policy, 28(4), pp. 554-568.

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Abstract

The topics of corruption and tax evasion have attracted significant attention in the literature in recent years. We build on that literature by investigating empirically: (1) whether attitudes toward corruption and tax evasion vary systematically with gender and (2) whether gender differences decline as men and women face similar opportunities for illicit behavior. We use data on eight Western European countries from the World Values Survey and the European Values Survey. The results reveal significantly greater aversion to corruption and tax evasion among women. This holds across countries and time, and across numerous empirical specifications. (JEL H260, D730, J160, Z130)

Impact and interest:

10 citations in Scopus
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5 citations in Web of Science®

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ID Code: 38006
Item Type: Journal Article
Keywords: Gender, Tax evasion, Tax morale, Corruption
DOI: 10.1111/j.1465-7287.2009.00188.x
ISSN: 1074-3529
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Applied Economics not elsewhere classified (140299)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Deposited On: 20 Oct 2010 09:36
Last Modified: 01 Mar 2012 00:22

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