• Corpus ID: 54882020

Public Attitudes toward Corruption and Tax Evasion: Investigating the role of gender over time

@inproceedings{Torgler2006PublicAT,
  title={Public Attitudes toward Corruption and Tax Evasion: Investigating the role of gender over time},
  author={Benno Torgler and Neven Tomov Valev},
  year={2006}
}
In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the determinants of compliance. The aim of this paper is to investigate empirically whether women are more willing to be compliant than men and whether we observe (among women and in general) differences in attitudes among similar age groups in different time periods (cohort effect) or changing… 

The Tendency Toward Tax Evasion in Jordan

The main purpose of this study is to examine the tendency of Jordanian taxpayers toward tax evasion by investigate the influence of the following variables on tax evasion: (Age,gender, marital

Corruption in the Tax Administration: Is there Scope for Wage Incentives?

We use unique survey data from Bulgaria’s tax administration to evaluate the determinants of corruption risk. We construct a novel measure of corruptibility, defined as the gap between actual income

Corruption and Political Interest: Empirical Evidence at the Micro Level

The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the

With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to

The causes and consequences of corruption

This thesis comprehensively studies the causes and consequences of corruption in both crosscountry and within-country contexts, mainly focusing on China. The thesis commences by extensively

Attitudes toward Tax Evasion: A Demographic Study of Malaysia

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample

A Mixed-Methods Study of the Influence of Demographic Factors on Albanian Individual Taxpayers’ Ethical Beliefs Surrounding Tax Compliance

Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and

GOVERNANCE MONITORING ASSOCIATION

We use unique survey data from Bulgaria’s tax administration to evaluate the determinants of corruption risk. We construct a novel measure of corruptibility, defined as the gap between actual income

References

SHOWING 1-10 OF 62 REFERENCES

The causes of corruption: a cross-national study

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries

Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’

PUBLIC CONFIDENCE AND ADMITTED TAX EVASION

Deterioration in public confidence in the tax system is not associated with an increase in admitted income tax evasion. Analysis suggests that both satisfied and dissatisfied taxpayers remain honest

The Economics of Corruption : An Overview

Until the 1980s, scholarly research on corruption was largely confined to the fields of sociology, political science, history, public administration, and criminal law. Since then, economists have

Fairer Sex or Fairer System? Gender and Corruption Revisited

Two recent influential studies found that larger representations of women in government reduced corruption. Assuming that the observed gender differentials were caused by women's inclinations toward

Are women really the "fairer" sex? Corruption and women in government

Does Culture Matter? Tax Morale in East-West-German Comparison

This paper provides a comparison of tax morale between inhabitants of East and West Germany after its post-reunification period, using World Value Survey data for the years 1990 and 1997. The setting

Age, Gender, and Crime Across Three Historical Periods: 1935, 1960, and 1985

Two of the oldest and most widely accepted conclusions in criminology are that involvement in crime diminishes with age and that males are more likely than females to offend at every age. But while

For Good and Evil: The Impact of Taxes on the Course of Civilization

The first edition of Adams' study of the history of taxation had heads turning across the nation, with excited reviews appearing in dozens of national newspapers and magazines in addition to local
...