Dataset for the paper "Gender, Social Value Orientation, and Tax Compliance" (2020)

Data creators : John D'Attoma [1], Clara Volintiru [2], Antoine Malézieux [3]
[1] : Tax Administration Research Centre, Business School, University of Exeter
[2] : Academia de Studii Economice din Bucuresti
[3] : Centre de recherche sur les entreprises (Burgundy School of Business)
Description :
Dataset from a large cross-national tax compliance experiment conducted in five countries across Europe and America to explore tax behavior. Authors examined whether gender differences in tax compliance are due to higher prosociality among women.
Discipline :
economics (social sciences)

General metadata

Data acquisition date : from 2015 to 2017
Data acquisition methods :
  • Experimental data :
    Tax compliance experiments were conducted over the course of two years (2015-2017) in different countries (Italy, UK, USA, Sweden, and Romania). Experimental location was chosen to best represent regional variation within countries, and the significant variation in tax compliance between Western democratic countries. The within subject experimental design follows the basic elements of most tax compliance experiments. First, subjects earn money and we ask them to report their income for tax purposes. We specifically framed our experiment as a tax to make the experiment resemble a real-world tax paying scenario. Only at the end of the experiment does the computer reveal the results of taxpayers selected for an independent audit and the fine subjects pay for underreporting. For our experiments, there was a five-percent audit probability and a fine equal to twice the taxes owed. Throughout the experiment there was a thirty-percent tax rate.
Update periodicity : no update
Language : English (eng)
Formats : application/x-stata-dta
Audience : Research
Publications :
Project and funders :
  • Willing To Pay
    • European Research Council (ERC n°295675) (European project)
    • Tax Administration Research Centre - Economic and Social Research Council (ESRC; ES/S00713X/1) (Another international)
Additional information :
Full dataset and questionnaire

Data

1 file

SVOgenderwf2019-05-30.dta

Published : 20/01/2025 13:00 Size : 15.96 MB

Description : Dataset from a large cross-national tax compliance experiment conducted in five countries across Europe and America to explore tax behavior. Authors examined whether gender differences in tax compliance are due to higher prosociality among women.
Stata-backed data file developed by StataCorp LLC (.dta)

DOI and links

10.25666/DATAUBFC-2025-01-20
https://dx.doi.org/doi:10.25666/DATAUBFC-2025-01-20
https://search-data.ubfc.fr/FR-13002091000019-2025-01-20

Quotation

John D'Attoma, Clara Volintiru, Antoine Malézieux (2020): Dataset for the paper "Gender, Social Value Orientation, and Tax Compliance". dataUBFC. doi:10.25666/DATAUBFC-2025-01-20

Record created 20 Jan 2025 by Cécile Schweitzer.
Local identifier: FR-13002091000019-2025-01-20.

dat@UBFC

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République Française
dat@UBFC
Université de Bourgogne, Université de Franche-Comté, UTBM, AgroSup Dijon, ENSMM, BSB, Arts des Metiers