IDEAS home Printed from https://ideas.repec.org/a/taf/femeco/v13y2007i2p119-155.html
   My bibliography  Save this article

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

Author

Listed:
  • Klarita Gërxhani

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.

Suggested Citation

  • Klarita Gërxhani, 2007. "Explaining gender differences in tax evasion: the case of Tirana, Albania," Feminist Economics, Taylor & Francis Journals, vol. 13(2), pages 119-155.
  • Handle: RePEc:taf:femeco:v:13:y:2007:i:2:p:119-155
    DOI: 10.1080/13545700601184856
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/13545700601184856
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/13545700601184856?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Anderson,James, 1998. "The size, origins, and character of Mongolia's informal sector during the transition," Policy Research Working Paper Series 1916, The World Bank.
    2. Jan Hanousek & Filip Palda, 2002. "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics 0205003, University Library of Munich, Germany.
    3. Michèle A. Pujol, 1992. "Feminism And Anti-Feminism In Early Economic Thought," Books, Edward Elgar Publishing, number 362.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Laszlo Goerke, 2013. "Human Capital Formation And Tax Evasion," Bulletin of Economic Research, Wiley Blackwell, vol. 65(1), pages 91-105, January.
    2. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
    3. Ai-Thu Dang & Jean-Marie Monnier, 2011. "Gender Regimes and Welfare States in France: A historical perspective," Working Papers hal-04140939, HAL.
    4. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    5. Nan Zhang & Giulia Andrighetto & Stefania Ottone & Ferruccio Ponzano & Sven Steinmo, 2016. ""Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis," PLOS ONE, Public Library of Science, vol. 11(2), pages 1-14, February.
    6. Kastlunger, Barbara & Dressler, Stefan G. & Kirchler, Erich & Mittone, Luigi & Voracek, Martin, 2010. "Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 542-552, August.
    7. Bruttel, Lisa & Friehe, Tim, 2014. "On the path dependence of tax compliance," European Economic Review, Elsevier, vol. 65(C), pages 90-107.
    8. Ai-Thu Dang & Jean-Marie Monnier, 2011. "Gender Regimes and Welfare States in France: A historical perspective," EconomiX Working Papers 2011-40, University of Paris Nanterre, EconomiX.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:aia:aiaswp:wp32 is not listed on IDEAS
    2. Sigot, Nathalie & Beaurain, Christophe, 2009. "John Stuart Mill And The Employment Of Married Women: Reconciling Utility And Justice," Journal of the History of Economic Thought, Cambridge University Press, vol. 31(3), pages 281-304, September.
    3. Amin, A. T. M. Nurul & Singh, Andréa Menefee,, 2002. "The informal sector in Asia from the decent work perspective," ILO Working Papers 993551963402676, International Labour Organization.
    4. Nguyen, Duy Loi & Nguyen, Binh Giang & Tran, Thi Ha & Vo, Thi Minh Le & Nguyen, Dinh Ngan, 2014. "Employment, Earnings and Social Protection for Female Workers in Vietnam’s Informal Sector," MPRA Paper 61989, University Library of Munich, Germany.
    5. Gillian Hewitson, 2001. "A Survey of Feminist Economics," Working Papers 2001.01, School of Economics, La Trobe University.
    6. Katarina Svitkova, 2006. "Corporate Philanthropy in the Czech and Slovak Republics," CERGE-EI Working Papers wp312, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    7. Ronald Bodkin, 1999. "Women's Agency In Classical Economic Thought: Adam Smith, Harriet Taylor Mill, And J. S. Mill," Feminist Economics, Taylor & Francis Journals, vol. 5(1), pages 45-60.
    8. Elizabeth Moorhouse, 2013. "Examining the Unique Characteristics of Economics: A Description of a Student Assignment," Forum for Social Economics, Taylor & Francis Journals, vol. 42(1), pages 113-121, March.
    9. Virginie Gouverneur, 2013. "Mill versus Jevons on traditional sexual division of labour: Is gender equality efficient?," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 20(5), pages 741-775, October.
    10. Klarita Gërxhani, 2007. "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 80(3), pages 555-581, February.
    11. Fujin Zhou & Remco Oostendorp, 2014. "Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax Office Data," The Review of Economics and Statistics, MIT Press, vol. 96(3), pages 563-576, July.
    12. Bernabe, Sabine, 2002. "Informal employment in countries in transition: a conceptual framework," LSE Research Online Documents on Economics 6389, London School of Economics and Political Science, LSE Library.
    13. Marianne Ferber, 1997. "Book Reviews," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 4(2), pages 340-343.
    14. Giandomenica Becchio, 2018. "Gender, Feminist and Heterodox Economics: Interconnections and Differences in a Historical Perspective," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 5-24, March.
    15. Chassonnery-Zaïgouche, Cléo, 2019. "Is Equal Pay Worth it?," OSF Preprints 8cq9j, Center for Open Science.
    16. Antonio G. Chessa & Marije C. Schouwstra, 2005. "Total Factor Productivity and the Mongolian Transition," Tinbergen Institute Discussion Papers 05-087/2, Tinbergen Institute.
    17. Elke Holst, 2006. "Women in Managerial Positions in Europe: Focus on Germany," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 17(2), pages 122-142.
    18. Juan Carlos Molero & Francesc Pujol, 2005. "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers 01/05, School of Economics and Business Administration, University of Navarra.
    19. Paulette Olson, 2007. "On the Contributions of Barbara Bergmann to Economics," Review of Political Economy, Taylor & Francis Journals, vol. 19(4), pages 475-496.
    20. Amy Koritz & Douglas Koritz, 2001. "Checkmating the Consumer: Passive Consumption and the Economic Devaluation of Culture," Feminist Economics, Taylor & Francis Journals, vol. 7(1), pages 45-62.
    21. David Brennan, 2006. "Defending The Indefensible? Culture'S Role In The Productive/Unproductive Dichotomy," Feminist Economics, Taylor & Francis Journals, vol. 12(3), pages 403-425.

    More about this item

    Keywords

    Economic restructuring; gender; institutions; taxation; JEL Codes: H26; J16; P37;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
    • P37 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Legal

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:femeco:v:13:y:2007:i:2:p:119-155. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RFEC20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.