Gender and Public Attitudes Toward Corruption and Tax Evasion

15 Pages Posted: 15 Sep 2010

See all articles by Benno Torgler

Benno Torgler

Queensland University of Technology; CREMA; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Neven T. Valev

affiliation not provided to SSRN

Abstract

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.

JEL Classification: H26, D73, J16, Z13

Suggested Citation

Torgler, Benno and Valev, Neven T., Gender and Public Attitudes Toward Corruption and Tax Evasion. Contemporary Economic Policy, Vol. 28, No. 4, pp. 554-568, October 2010. Available at SSRN: https://ssrn.com/abstract=1677087 or http://dx.doi.org/10.1111/j.1465-7287.2009.00188.x

Benno Torgler (Contact Author)

Queensland University of Technology ( email )

GPO Box 2434
2 George Street
Brisbane, Queensland 4001
Australia

CREMA

Gellertstrasse 18
Basel
Zurich, CH 8006
Switzerland

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5
Munich, DE-81679
Germany

Neven T. Valev

affiliation not provided to SSRN

Register to save articles to
your library

Register

Paper statistics

Downloads
2
Abstract Views
418
PlumX Metrics