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Testosterone, personality traits and tax evasion

Marcelo Arbex, Justin M. Carre (), Shawn N. Geniole () and Enlinson Mattos
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Justin M. Carre: Psychology Department, Nipissing University
Shawn N. Geniole: Social Neuroendocrinology Lab, Psychology Department, Nipissing University

No 1801, Working Papers from University of Windsor, Department of Economics

Abstract: High testosterone levels in men may inhibit tax evasion. From a laboratory experiment with 121 young men, we present suggestive evidence of a weakly significant (at 10%) treatment effect, controlling for individual characteristics, prenatal and pubertal testosterone exposure, personality traits, medication and drugs use. Putative markers of prenatal and pubertal testosterone exposure and some personality traits might predict the decision of evading taxes. Reinforced by permutation tests for the treatment variable, a lower prevalence of tax evasion in the treated group is in line with recent results that suggest testosterone may increase prosocial or less selfish behavior.

Keywords: Tax Compliance; Testosterone; Personality Traits; Experiment. (search for similar items in EconPapers)
JEL-codes: C91 D91 H26 K42 (search for similar items in EconPapers)
Pages: 40 pages
Date: 2018-01
New Economics Papers: this item is included in nep-cbe, nep-exp and nep-iue
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