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

Kastlunger, Barbara; Dreßler, Stefan; Kirchler, Erich; Mittone, Luigi; Voracek, Martin

doi:10.1016/j.joep.2010.03.015

Cited by 152 publications

(127 citation statements)

References 55 publications

(59 reference statements)

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“…Croson and Gneezy (2008) show that the women are more risk averse than men, particularly in certain economical domains, and they are less involved than men in non-ethics behaviors. Kastlunger & al., (2010) suppose that women should expose higher levels of tax compliance. Nevertheless, the men should show important levels of tax evasion.…”

Section: Hypothesis 3: Duality Is Negatively Associated With Corporatmentioning

confidence: 99%

The board of directors and the corporate tax planning: Empirical Evidence from Tunisia

Aliani¹,

Ali²

2012

ijafr

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Our study represents the first attempt to investigate whether board of directors" attributes have an impact on corporate tax planning in a developing country. Using a sample of 32 companies listed on the Tunisian stock exchange market from 2000 to 2007, results indicate that duality and diversity on the board of directors significantly influences tax planning. Duality exhibits a negative relation with effective tax rates. However, diversity on the board shows a positive association. We don"t find relations between board size, independent directors and corporate tax planning. We contribute to the large literature on corporate tax planning by proposing that board"s characteristics may have a substantial effect on reducing effective tax rates. We add a new angle to existing studies on corporate tax governance by involving board"s diversity and sectorial effect. An implication of this study is that tax planning would be decreased by women"s presence on the board of directors. In addition, tax incentives granted by the state to some sectors may improve tax strategies.

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Section: Hypothesis 3: Duality Is Negatively Associated With Corporatmentioning

confidence: 99%

The board of directors and the corporate tax planning: Empirical Evidence from Tunisia

Aliani¹,

Ali²

2012

ijafr

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“…The research on the tax behavior suggests that women do not cooperate in tax evasion strategies. (Kastlunger et al, 2010) According to the literature on the differences of risk taking behavior between the two genders and the tax compliance (Croson and Gneezy, (2009) ;Hasseldine, (1999), Kastlunger et al, (2010) suppose that women should expose higher levels of tax compliance. Yet, men should show important levels of tax evasion.…”

Section: Business Management and Strategymentioning

confidence: 99%

“…The tendency of men for the tax evasion can be explained by several factors: the social differences that can be presented by the importance of gender in the orientation of the female and masculine concepts. Kastlunger et al, (2010) signal that differences between women and men can be generated, not only by the biological differences, but particularly by a set of characteristics linked to the gender (the feminine traits: the socially desirable behavior, kindness; the masculine traits: the dominance, the competitiveness and aggressiveness). These authors suggest that the differentiations between men and women can be detected at the level of the tax compliance and the strategies of payments of tax burdens.…”

Section: Business Management and Strategymentioning

confidence: 99%

Demographic Diversity in the Board and Corporate Tax Planning in American Firms

Aliani¹,

Ali²

2012

BMS

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This study examines the effect of demographic gender diversity on corporate tax planning. Using a sample of 300 firms (S&P 500) for the 1996-2009 periods, results indicate that gender diversity on the board is not significant and doesn't have an effect on tax planning. Board independence enhances tax practice. ROA is significant and associated with tax planning. Board size and firm size do not exhibit significant relations. We contribute to the literature of gender by proposing a new tax framework. We propose new evidence for the paradigm of tax governance.

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“…Male subjects evade more taxes than female subjects, which comports e.g. with Kastlunger et al (2010) or Bazart and Pickhardt (2011), and economics students are less compliant than others, as has been shown before by Cullis et al (2012). Tax evasion increases with decreasing risk aversion and risk aversion decreases with higher income-together, these effects lead to more tax evasion at higher incomes.…”

Section: 5mentioning

confidence: 57%

The Effect of Tax Privacy on Tax Compliance An Experimental Investigation

et al. 2014

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

Cited by 152 publications

References 55 publications

The board of directors and the corporate tax planning: Empirical Evidence from Tunisia

The board of directors and the corporate tax planning: Empirical Evidence from Tunisia

Demographic Diversity in the Board and Corporate Tax Planning in American Firms

The Effect of Tax Privacy on Tax Compliance An Experimental Investigation

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