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GENDER AND PUBLIC ATTITUDES TOWARD CORRUPTION AND TAX EVASION
Author(s) -
TORGLER BENNO,
VALEV NEVEN T.
Publication year - 2010
Publication title -
contemporary economic policy
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.454
H-Index - 49
eISSN - 1465-7287
pISSN - 1074-3529
DOI - 10.1111/j.1465-7287.2009.00188.x
Subject(s) - tax evasion , language change , evasion (ethics) , economics , public economics , survey data collection , demographic economics , european social survey , political science , mathematics , immunology , biology , art , statistics , literature , immune system , politics , law
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 H260, D730, J160, Z130)