Gender, Social Value Orientation, and Tax Compliance
Gender, Social Value Orientation, and Tax Compliance
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DOI：
10.1093/cesifo/ifz016
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发表时间：
2020-09-01
影响因子：
1.3
通讯作者：
Malezieux, Antoine
中科院分区：
文献类型：
--
作者：
D'Attoma, John W.;Volintiru, Clara;Malezieux, Antoine
本文带来了一个重要的实证贡献的学术文献，通过研究是否性别差异，在税收遵从是由于更高的亲社会性的妇女。我们在意大利、英国、美国、瑞典和罗马尼亚进行了一项大型跨国税收合规实验。我们发现，在所有五个国家中，女性申报的收入百分比明显高于男性。虽然一些学者认为，男性和女性之间的诚实差异是由亲社会性介导的，但我们发现，在所有国家，女性并不比男性更亲社会，我们也没有发现亲社会行为对纳税遵从的中介作用。虽然逃税是不诚实的一种形式，但税收遵从实验与诚实实验有很大的不同，这当然是不同结果的一种解释。我们的结论是，虽然男性和女性之间的亲社会性的差异似乎是上下文相关的，税收遵从的差异确实更加一致。
This article 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 different countries-Italy, UK, USA, Sweden, and Romania. 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 are mediated by prosociality, we find that women are not more prosocial than men in all countries and we do not find a mediating effect of prosocial behaviour on tax compliance. Though tax evasion is a form of dishonesty, the tax compliance experiment is quite different from an honesty experiment, which is certainly one explanation for the different results. We conclude that although differences in prosociality between men and women seem to be context-dependent, differences in tax compliance are indeed much more consistent.