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Testosterone, personality traits and tax evasion

Author

Listed:
  • Marcelo Arbex

    (Department of Economics, University of Windsor)

  • Justin M. Carre

    (Psychology Department, Nipissing University)

  • Shawn N. Geniole

    (Social Neuroendocrinology Lab, Psychology Department, Nipissing University)

  • Enlinson Mattos

    (São Paulo School of Economics, Getulio Vargas Foundation)

Abstract

High testosterone levels in men may inhibit tax evasion. From a laboratory experiment with 121 young men, we present suggestive evidence of a weakly significant (at 10%) treatment effect, controlling for individual characteristics, prenatal and pubertal testosterone exposure, personality traits, medication and drugs use. Putative markers of prenatal and pubertal testosterone exposure and some personality traits might predict the decision of evading taxes. Reinforced by permutation tests for the treatment variable, a lower prevalence of tax evasion in the treated group is in line with recent results that suggest testosterone may increase prosocial or less selfish behavior.

Suggested Citation

  • Marcelo Arbex & Justin M. Carre & Shawn N. Geniole & Enlinson Mattos, 2018. "Testosterone, personality traits and tax evasion," Working Papers 1801, University of Windsor, Department of Economics.
    • Handle: RePEc:wis:wpaper:1801
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax Compliance; Testosterone; Personality Traits; Experiment.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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