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Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)

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  • Kastlunger, Barbara
  • Dressler, Stefan G.
  • Kirchler, Erich
  • Mittone, Luigi
  • Voracek, Martin

Abstract

We used decision-making experiments to investigate tax compliance of women and men and focused on gender-role orientation as well as on the second-to-fourth digit ratio (2D:4D), a putative marker of prenatal testosterone exposure. In 60 experimental periods, participants were endowed with a certain amount of money representing income and had to pay taxes. They were audited with a certain probability and fined in case of detected evasion. Both demographic sex and gender-role orientation were significantly related to tax compliance, whereas 2D:4D was not. Women and less male-typical individuals were more compliant than men and more male-typical individuals. Women and men also differed regarding their taxpaying strategies. Whereas for men audits increased subsequent evasion, women's tax payments were less affected by prior audits.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Economic Psychology.

Volume (Year): 31 (2010)
Issue (Month): 4 (August)
Pages: 542-552

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Handle: RePEc:eee:joepsy:v:31:y:2010:i:4:p:542-552

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Web page: http://www.elsevier.com/locate/joep

Related research

Keywords: Tax compliance Sex differences Gender-role orientation Digit ratio (2D:4D) Prenatal testosterone;

References

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  14. Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 405-418, June.
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Citations

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Cited by:
  1. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
  2. Huseynov, Fariz & Klamm, Bonnie K., 2012. "Tax avoidance, tax management and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 804-827.
  3. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  4. Thomas Buser, 2011. "Hormones and Social Preferences," Tinbergen Institute Discussion Papers 11-046/3, Tinbergen Institute.

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