Willing to share? Tax compliance and gender in Europe and America:

Research & Politics

John D’Attoma¹ 

关键词: Tax compliance;    gender;    comparative political economy;    institutions;   

DOI  :  10.1177/2053168017707151

学科分类：社会科学、人文和艺术（综合）

来源: Sage Journals

【 摘 要 】

Studies examining the effects of gender on honesty, deceptive behavior, pro-sociality, and risk aversion, often find significant differences between men and women. The present study contributes to the debate by exploiting one of the largest tax compliance experiments to date in a highly controlled environment conducted in the United States, the United Kingdom, Sweden, and Italy. Our expectation was that the differences between men’s and women’s behavior would correlate broadly with the degree of gender equality in each country. Where social, political and cultural gender equality is greater we expected behavioral differences between men and women to be smaller. In contrast, our evidence reveals that women are significantly more compliant than men in all countries. Furthermore, these patterns are quite consistent across countries in our study. In other words, the difference between men’s and women’s behavior is not significantly different in more gender neutral countries than in more traditional societies.

【 授权许可】

CC BY-NC-ND