Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries

Abstract

This paper examines the views of men and women in 82 countries on the ethics of tax evasion. Other demographic variables such as age, marital status, religion and religiosity are also examined. The study also includes a bibliography providing links to more than 80 other empirical and theoretical studies on the ethics of tax evasion, making it easier for scholars to retrieve data easily for their own research.

Keywords: tax evasion, ethics, gender, age, marital status, religion, religiosity, empirical studies, bibliography, further reading

JEL Classification: H24, H26, M4, D63, J1, J12, J14, J16, K14, K34, Y5, Z14