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Gender, Social Value Orientation, and Tax Compliance

Author

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  • John W D’Attoma
  • Clara Volintiru
  • Antoine Malézieux

Abstract

This article brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in different countries—Italy, UK, USA, Sweden, and Romania. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women are mediated by prosociality, we find that women are not more prosocial than men in all countries and we do not find a mediating effect of prosocial behaviour on tax compliance. Though tax evasion is a form of dishonesty, the tax compliance experiment is quite different from an honesty experiment, which is certainly one explanation for the different results. We conclude that although differences in prosociality between men and women seem to be context-dependent, differences in tax compliance are indeed much more consistent.

Suggested Citation

  • John W D’Attoma & Clara Volintiru & Antoine Malézieux, 0. "Gender, Social Value Orientation, and Tax Compliance," CESifo Economic Studies, CESifo Group, vol. 66(3), pages 265-284.
    • Handle: RePEc:oup:cesifo:v:66:y::i:3:p:265-284.
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    File URL: http://hdl.handle.net/10.1093/cesifo/ifz016
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    Cited by:

    1. Ingela Alger & Laura Juarez & Miriam Juarez-Torres & Josepa Miquel-Florensa, 2023. "Do Women Contribute More Effort than Men to a Real Public Good?," The World Bank Economic Review, World Bank, vol. 37(2), pages 205-220.
    2. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.

    More about this item

    Keywords

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    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • C90 - Mathematical and Quantitative Methods - - Design of Experiments - - - General
    • C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior
    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods

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