This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as reported income as a percentage of total earned income in the experiment. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women is actually being mediated by the fact that women are more prosocial than men, we find that women are not more prosocial than men in all countries. Furthermore, though overall women tend to be more prosocial on average than men, SVO has no mediation effect between gender and tax compliance. We conclude then that although differences in prosociality between men and women seem to be context dependent, differences in tax compliance are indeed much more consistent.

中文翻译：

---

性别，社会价值取向和税收合规

本文通过检查税收遵从方面的性别差异是否是由于女性之间较高的社会亲缘关系而为学术文献提供了重要的经验贡献。我们在意大利，英国，美国，瑞典和罗马尼亚进行了大型跨国税收合规性实验，并评估了税收合规性，即报告收入占该实验总收入的百分比。我们发现，在所有五个国家中，妇女申报的收入比例明显高于男性。虽然一些学者认为，男女之间的诚实差异实际上是由妇女比男子更亲社会的事实所促成的，但我们发现，在所有国家，妇女并不比男子更亲社会。此外，尽管总体而言，女性平均比男性更倾向于亲社会，SVO在性别和税收合规之间没有调解作用。然后我们得出结论，尽管男人和女人之间在亲密度方面的差异似乎取决于具体情况，但税务合规性的差异确实更加一致。