Explaining gender differences in tax evasion: the case of Tirana, Albania

Abstract

Recently, a considerable amount of research has focused on the evidence of gender differences in corruption. Research conducted on another predatory activity, tax evasion, similarly shows strong differences between women's and men's behaviors. This paper tests this finding in a transition country using a unique data set collected from a field survey of households in Tirana, Albania in 2000. Acknowledging that scholars generally explain gender differences in economic behavior either as biological or by social/psychological role theory, this paper examines a broader range of explanations for gender differences in tax evasion. Taking new institutional theory as a starting point to explain the differences in men's and women's tax behaviors, this paper discusses the relative importance of education, income, age, and number of children, among other factors. Finally, it explores the explanations provided by feminist theory and to what extent these can be integrated into the new institutional theoretical framework.Economic restructuring, gender, institutions, taxation, JEL Codes: H26, J16, P37,

Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)

“…Whereas empirical studies consistently support a positive relationship between age and tax compliance (e.g., Vogel, 1974), the findings regarding sex are less consistent (for an early review, see Jackson & Milliron, 1986). In the case of significant sex differences, women have often been found to be more compliant than men (e.g., Bazart & Pickhardt, 2009;Gerxhani, 2007;Hasseldine, 1999;Lewis, Carrera, Cullis, & Jones, 2009;Mason & Calvin, 1978;Porcano, 1988;Spicer & Becker, 1980;Spicer & Hero, 1985;Vogel, 1974;Wilson & Sheffrin, 2005). Several studies, however, considered sex differences as a side-effect rather than the central research question.…”

Les comportements vis-à-vis de la fraude fiscale et de la fraude sociale diffèrent-ils ? Une expérience menée en Belgique, en France et aux Pays-Bas

“…P o u r c e q u i c o n c e r n e l e s caractéristiques individuelles, on observe que les hommes fraudent plus que les femmes. Ceci constitue aussi un résultat classique des expériences sur la fraude (Spicer et Becker, 1980 ;Baldry, 1986 ;Fallan, 1999 ;Kirchler, 2007 ;Gerxhani, 2008). Les indicateurs portant sur les attitudes vis-à-vis du risque ainsi que les opinions sur les comportements de fraude n'ont en revanche d'effet ni sur le choix d'être indépendant ni sur la fraude fiscale.…”

Human Capital Formation and Tax Evasion

“…The findings are mixed: some studies do not observe a significant correlation (Dubin et al ., 1987, 1990; Wilson and Sheffrin, 2005), while others report education variables to have a negative impact on compliance measures (Witte and Woodbury, 1985; Beron et al ., 1992, Chan et al ., 2000, Ritsema et al ., 2003), or a positive effect on tax fraud (Groot and van den Brink, 2010). Finally, there is also evidence that educational attainments mitigate tax evasion activities (Dubin and Wilde, 1988; Richardson, 2006; Gërxhani, 2007). Furthermore, the relationship between education and tax morale, i.e., the intrinsic motivation to comply with tax laws, has been studied (Torgler, 2005; Frey and Torgler, 2007; Torgler, 2007, pp.…”

“…With the exception of Wilson and Sheffrin (2005), who observe a positive effect of age on honesty with respect to tax declarations, age is generally an insignificant covariate. Gërxhani (2007) uses a continuous measure and finds tax evasion to decrease with age at a declining rate. Torgler and Valev (2010) show that age has a positive impact on the assessment of whether tax evasion is regarded as justified or not.…”

“…Of the studies surveyed in the introduction, only Ritsema et al . (2003) and Gërxhani (2007) consistently incorporate a continuous income measure.…”