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dc.title | Research Insights: Do Women Respond Differently than Men to Tax-Related Messages? |
dc.contributor.author | López-Luzuriaga, Andrea |
dc.contributor.author | Scartascini, Carlos |
dc.contributor.orgunit | Department of Research and Chief Economist |
dc.coverage | Latin America and the Caribbean |
dc.date.available | 2024-06-17T00:06:00 |
dc.date.issue | 2024-06-17T00:06:00 |
dc.description.abstract | Women are generally more compliant with tax obligations than men, often paying taxes more diligently and on time. A field experiment found that deterrence letters prompt women to pay earlier but do not necessarily increase overall compliance. In contrast, men show marked improvement in overall compliance upon receiving such letters. The size of the tax bill significantly influences womens compliance behavior, with a greater likelihood of paying smaller bills, indicating potential liquidity constraints. |
dc.format.extent | 4 |
dc.identifier.doi | http://dx.doi.org/10.18235/0013026 |
dc.identifier.url | https://publications.iadb.org/publications/english/document/Research-Insights-Do-Women-Respond-Differently-than-Men-to-Tax-Related-Messages.pdf |
dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Perspectivas-de-investigacion-responden-las-mujeres-de-forma-diferente-a-los-hombres-a-los-mensajes-relacionados-con-los-impuestos.pdf |
dc.language.iso | en |
dc.publisher | Inter-American Development Bank |
dc.subject | Women |
dc.subject | Taxation |
dc.subject | Tax Compliance |
dc.subject | Gender |
dc.subject | Liquidity |
dc.subject | Law Enforcement |
dc.subject | Tax Policy |
dc.subject | Public Good |
dc.subject | Fiscal Policy |
dc.subject | Public Service |
dc.subject.jelcode | H26 - Tax Evasion and Avoidance |
dc.subject.jelcode | H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
dc.subject.jelcode | D31 - Personal Income, Wealth, and Their Distributions |
dc.subject.jelcode | J16 - Economics of Gender • Non-labor Discrimination |
idb.identifier.pubnumber | IDB-CB-00928 |
idb.operation | RG-K1199 |