Gender, Social Value Orientation, and Tax Compliance

17 Pages Posted: 21 Feb 2019

See all articles by John D'Attoma

John D'Attoma

University of Exeter

Clara Volintiru

University of Bucharest

Antoine Malezieux

University of Exeter

Date Written: 2018

Abstract

This paper 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 Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as reported income as a percentage of total earned income in the experiment. 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 is actually being mediated by the fact that women are more prosocial than men, we find that women are not more prosocial than men in all countries. Furthermore, though overall women tend to be more prosocial on average than men, SVO has no mediation effect between gender and tax compliance. We conclude then that although differences in prosociality between men and women seem to be context dependent, differences in tax compliance are indeed much more consistent.

Keywords: behavioral economics, tax compliance, gender

JEL Classification: A100, C900, C920, D640, H260, H300, H410

Suggested Citation

D'Attoma, John and Volintiru, Clara and Malezieux, Antoine, Gender, Social Value Orientation, and Tax Compliance (2018). CESifo Working Paper No. 7372, Available at SSRN: https://ssrn.com/abstract=3338701

John D'Attoma (Contact Author)

University of Exeter ( email )

University of Exeter Business School
Streatham Court, Rennes Dr., Rm. 1.19
Exeter, Devon EX4 4PU
United Kingdom

HOME PAGE: http://www.johnwdattoma.com

Clara Volintiru

University of Bucharest ( email )

14 Academiei St.
Bucharest, Bucuresti 70109
Romania

Antoine Malezieux

University of Exeter ( email )

Northcote House
The Queen's Drive
Exeter, Devon EX4 4QJ
United Kingdom

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