Gender and Public Attitudes Toward Corruption and Tax Evasion
Queensland University of Technology; CREMA; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Neven T. Valev
affiliation not provided to SSRN
Contemporary Economic Policy, Vol. 28, No. 4, pp. 554-568, October 2010
The topics of corruption and tax evasion have attracted significant attention in the literature in recent years. We build on that literature by investigating empirically: (1) whether attitudes toward corruption and tax evasion vary systematically with gender and (2) whether gender differences decline as men and women face similar opportunities for illicit behavior. We use data on eight Western European countries from the World Values Survey and the European Values Survey. The results reveal significantly greater aversion to corruption and tax evasion among women. This holds across countries and time, and across numerous empirical specifications.
Number of Pages in PDF File: 15
JEL Classification: H26, D73, J16, Z13Accepted Paper Series
Date posted: September 15, 2010
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