Taxation is the cornerstone of all modern states. How states collect taxes shows both the quality of their institutions and societal norms. And for scholars, studying taxation provides a unique perspective not only on fiscal systems, but also why people follow norms and rules.
But in my recent research with Clara Volintiru and Sven Steinmo, we find that not everyone is equally likely to follow the tax rules. Across studies in four countries, we found that women were less likely to cheat — even in countries that had different levels of gender equality.How we did our research
For our study, we invited more than 2,000 students in the four countries — the United States, Italy, the United Kingdom and Sweden — to take part in an experiment.… Seguir leyendo »