Research report 2013 - Max Planck Institute for Tax Law and Public Finance

Gender differences in tax compliance behavior

Authors
Qari, Salmai
Departments
Abteilung für Finanzwissenschaft
Summary
In a tax compliance experiment with real face-to-face communication between declaring subjects and officers, researchers analyze the role of both the subject’s and the officer’s gender for deceptive behavior. Their results show that the amount of underreporting generally does not depend on the officer’s gender and that there is no evidence that the matching of genders plays a role for deceptive behavior. Moreover, as a reaction to a high rather than a low penalty, women and men both reduce deceptive behavior to the same extent and therefore seem to have similar risk taking attitudes.

For the full text, see the German version.

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