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Gender And Public Attitudes Toward Corruption And Tax Evasion

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  • BENNO TORGLER
  • NEVEN T. VALEV

Abstract

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)

Suggested Citation

  • Benno Torgler & Neven T. Valev, 2010. "Gender And Public Attitudes Toward Corruption And Tax Evasion," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 554-568, October.
    • Handle: RePEc:bla:coecpo:v:28:y:2010:i:4:p:554-568
    DOI: 10.1111/j.1465-7287.2009.00188.x
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    References listed on IDEAS

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