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Gender And Public Attitudes Toward Corruption And Tax Evasion

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  • BENNO TORGLER
  • NEVEN T. VALEV

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) Copyright (c) 2010 Western Economic Association International.

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Bibliographic Info

Article provided by Western Economic Association International in its journal Contemporary Economic Policy.

Volume (Year): 28 (2010)
Issue (Month): 4 (October)
Pages: 554-568

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Handle: RePEc:bla:coecpo:v:28:y:2010:i:4:p:554-568

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Cited by:
  1. Katarina Nordblom & Jovan Žamac, 2012. "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 42(2), pages 153-170, September.
  2. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  3. Laszlo Goerke, 2012. "Human Capital Formation and Tax Evasion," CESifo Working Paper Series 3719, CESifo Group Munich.

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