Part 1 - AL-Tax

International Taxation Handbook654Score32101 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18StatementFigure 12.1Strength of argumentsmay say with a fair degree of confidence that selfish motive arguments generallyare not as strong as arguments in the other categories.H6: This hypothesis will be accepted if the female scores are significantly lowerthan the male scores for at least 12 of the 18 statements. H6 is rejected.Table 12.6 shows the male and female scores for each statement and also theWilcoxon p-value. There were 39 male responses and 59 female responses. Onerespondent did not identify gender.As can be seen from Table 12.6, male scores were higher than female scores for 13of the 18 statements, which might lead one to conclude that males are more open totax evasion than are females. However, such a conclusion would be premature,because the differences might not be significant. Wilcoxon tests were performed todetermine the level of significance for each statement. Those scores are reported inthe last column.If significance is defined as p 0.05, then none of the scores are significantlydifferent. If significance is defined at the 10% level (p 0.10), then the differenceis significant only for statements S1 and S2. In either case, it can be concluded thatthe male and female scores are not significantly different overall.Several other tax evasion studies have compared male and female responses.The results of those studies are summarized in Table 12.7.Numerous studies have compared male and female scores on a variety of ethicalissues in an attempt to determine whether one gender is more ethical than theother. The results have been mixed. Some studies have found females to be moreethical than males (Baird, 1980; Chonko and Hunt, 1985; Akaah, 1989), while othershave found no statistical difference (Fritzsche, 1988; McCuddy and Peery, 1996;300