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Women and Illegal Activities: Gender Differences and Women?s Willingness to Comply over Time

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  • Benno Torgler
  • Neven T. Valev

Abstract

In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the determinants of compliance. The aim of this paper is to investigate empirically whether women are more willing to be compliant than men and whether we observe (among women and in general) differences in attitudes among similar age groups in different time periods (cohort effect) or changing attitudes of the same cohorts over time (age effect) using data from eight Western European countries from the World Values Survey and the European Values Survey that span the period from 1981 to 1999. The results reveal higher willingness to comply among women and an age rather than a cohort effect.

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Bibliographic Info

Paper provided by Center for Research in Economics, Management and the Arts (CREMA) in its series CREMA Working Paper Series with number 2006-15.

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Date of creation: Apr 2006
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Handle: RePEc:cra:wpaper:2006-15

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Related research

Keywords: corruption; bribe; social norms; tax compliance; gender effect; age effect; cohort effect;

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Cited by:
  1. Christiane Schwieren & Doris Weichselbaumer, 2008. "Does competition enhance performance or cheating? A laboratory experiment," NRN working papers 2008-05, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
  2. Kastlunger, Barbara & Dressler, Stefan G. & Kirchler, Erich & Mittone, Luigi & Voracek, Martin, 2010. "Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 542-552, August.
  3. Maria Fernanda Rivas, 2008. "An experiment on corruption and gender," ThE Papers 08/10, Department of Economic Theory and Economic History of the University of Granada..
  4. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  5. Lambsdorff, Johann Graf & Frank, Björn, 2011. "Corrupt reciprocity - Experimental evidence on a men's game," International Review of Law and Economics, Elsevier, vol. 31(2), pages 116-125, June.

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