Efecto del género en el cumplimiento del pago de impuestos

Abstract

Gender Tax Compliance in MexicoUsing experimental evidence, we examine the effect of gender on tax compliance-an often ignored factor in assessing tax incidence due to the difficulties in measuring its effects. The empirical findings suggest that tax compliance is higher for women than for men, controlling for economic and demographic variables. The results highlight the necessity to take into account gender when designing fiscal policy recommendations, especially those affecting the working women.