- Tax evasive behavior and gender in a transition count
- Number of pages
- Unknown Publisher
- AIAS Working Papers
- Volume | Edition (Serie)
- Document type
- Faculty of Law (FdR)
In 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 menÃ?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â¢Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?s and womenÃ?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â¢Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?Ã?Â?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.
If you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library, or send a letter to: Library of the University of Amsterdam, Secretariat, Singel 425, 1012 WP Amsterdam, The Netherlands. You will be contacted as soon as possible.