Gender and Public Attitudes Toward Corruption and Tax Evasion
Gender and Public Attitudes Toward Corruption and Tax Evasion
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性别和公众对腐败和逃税的态度
DOI：
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发表时间：
2010
期刊：
影响因子：
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通讯作者：
N. Valev
中科院分区：
文献类型：
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作者：
B. Torgler;N. Valev
近年来，腐败和逃税的话题引起了文献的广泛关注。我们在这些文献的基础上进行了实证调查：（1）对腐败和逃税的态度是否随性别而系统性地变化；（2）随着男性和女性面临相似的非法行为机会，性别差异是否会缩小。我们使用来自世界价值观调查和欧洲价值观调查的八个西欧国家的数据。结果显示，女性对腐败和逃税的厌恶程度明显更高。这在不同国家和时间以及众多经验规范中都成立。 （捷尔 H260、D730、J160、Z130）
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)