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Query: faculty: "FEB" and publication year: "2004"

AuthorsK. Gërxhani, E. Kuiper
TitleTax evasive behavior and gender in a transition country
PublisherAmsterdam Institute for Advanced Labour Studies, University of Amsterdam
Title seriesAIAS working paper
Series number32
FacultyFaculty of Law
Faculty of Economics and Business
Institute/dept.FdR: Amsterdams Instituut voor ArbeidsStudies (AIAS)
FEB: Amsterdam School of Economics Research Institute (ASE-RI)
AbstractIn this paper, we provide a structural explanation of gender difference with respect to tax
evasion. A unique data set, collected from a field survey of households in Albania, allows us
to test and explore the established fact, in a transition country. The results show that women
tend to evade taxes less than men, even after controlling for socio-economic and demographic
characteristics (e.g., age, family status, education, income). Starting from neo-institutional
theory, the paper analyzes the explanatory power of this theory where it concerns the
differences in men¿s and women¿s tax behavior. Acknowledging the fact that gender
differences in economic behavior are generally explained either as biological or by
social/psychological role theory, this paper also discusses possible explanations as suggested in feminist economic research. Using the data available, some main hypothesis are articulated,tested and evaluated.
NoteNovember 2004
Document typeReport
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