Journal of Business Ethics

, Volume 18, Issue 2, pp 173–184 | Cite as

Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; An Experimental Approach

  • Lars Fallan


This study reports findings of gender differences in tax attitude changes influenced by better tax knowledge. Male students are more exposed to tax knowledge in a way that makes them reconsider more easily their attitudes towards their own tax evasion, i.e. tax ethics, than their female peers. Male students get a significantly stricter attitude towards their own tax evasion. On the other hand, female students are more exposed to tax knowledge in a way that makes them reconsider their attitude towards other people's tax evasion than their male peers, i.e. they get a significantly stricter attitude towards others tax evasion. Improved tax knowledge significantly changed both male and female students attitude towards the fairness of the tax system, i.e. they considered the tax system to be more fair. Implications for ethical behaviour of taxpayers are highlighted.


Economic Growth Gender Difference Experimental Approach Female Student Attitude Change 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Kluwer Academic Publishers 1999

Authors and Affiliations

  • Lars Fallan
    • 1
  1. 1.School of Economics and Business AdministrationSør Trøndelag CollegeTrondheimNorway, E-mail

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