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Willing to share? Tax compliance and gender in Europe and America

D’Attoma, John, Volintiru, Clara and Steinmo, Sven (2017) Willing to share? Tax compliance and gender in Europe and America. Research and Politics, 4 (2). pp. 1-10. ISSN 2053-1680

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Identification Number: 10.1177/2053168017707151


Studies examining the effects of gender on honesty, deceptive behavior, pro-sociality, and risk aversion, often find significant differences between men and women. The present study contributes to the debate by exploiting one of the largest tax compliance experiments to date in a highly controlled environment conducted in the United States, the United Kingdom, Sweden, and Italy. Our expectation was that the differences between men’s and women’s behavior would correlate broadly with the degree of gender equality in each country. Where social, political and cultural gender equality is greater we expected behavioral differences between men and women to be smaller. In contrast, our evidence reveals that women are significantly more compliant than men in all countries. Furthermore, these patterns are quite consistent across countries in our study. In other words, the difference between men’s and women’s behavior is not significantly different in more gender neutral countries than in more traditional societies.

Item Type: Article
Official URL:
Additional Information: © 2017 The Author(s)
Divisions: Government
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HQ The family. Marriage. Woman
Date Deposited: 23 Jul 2018 16:07
Last Modified: 20 Oct 2021 02:35

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