Tax evasive behavior and gender in a transition count

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 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.