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DC Field | Value | Language |
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dc.contributor.author | Grym, J | - |
dc.contributor.author | Aspara, J | - |
dc.contributor.author | Nandy, M | - |
dc.contributor.author | Lodh, S | - |
dc.date.accessioned | 2024-03-01T16:09:59Z | - |
dc.date.available | 2024-03-01T16:09:59Z | - |
dc.date.issued | 2024-03-01 | - |
dc.identifier | ORCiD: Monomita Nandy https://orcid.org/0000-0001-8191-2412 | - |
dc.identifier | ORCiD: Jori Grym https://orcid.org/0000-0002-3760-6490 | - |
dc.identifier | ORCiD: Jaakko Aspara https://orcid.org/0000-0001-7982-5053 | - |
dc.identifier | ORCiD: Dr Suman Lodh https://orcid.org/0000-0002-4513-1480 | - |
dc.identifier | 198 | - |
dc.identifier.citation | Grym J. et al. (2024) 'A Crime by Any Other Name: Gender Differences in Moral Reasoning When Judging the Tax Evasion of Cryptocurrency Traders', Behavioral Sciences, 14 (3), pp. 1 - 16. doi: 10.3390/bs14030198. | en_US |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/28449 | - |
dc.description | Data Availability Statement: The data presented in this study are available on request from the corresponding author, Jori Grym. | - |
dc.description.abstract | Tax evasion is a major issue for authorities worldwide. Understanding the factors that influence individuals’ intrinsic motivation to pay taxes, known as their tax morale, is important for improving tax compliance. This study investigated gender differences in judging tax evasion in the context of cryptocurrency trading. Specifically, a survey study explored whether different moral foundations, financial literacies, and political orientations among females vs. males might explain potential gender differences in judging tax evasion. In an online survey, 243 U.S. adults read a vignette about a friend evading taxes in a cryptocurrency trading context. In a correlational analysis, we found that females judged tax evasion harsher, as being more morally wrong than males. Of the psychographic factors, only individualizing moral foundation values (i.e., fairness and harm avoidance) explained the harsher moral judgment by females. That is, individualizing moral foundation values were at a higher level among females, which further predicted females’ harsher judgment of tax evasion. While females also had, on average, lower financial literacy and knowledge of cryptocurrencies than males, these did not predict their harsher judgment of tax evasion. The findings contribute to research on gender differences in moral judgments and highlight that a given transgression, or a specific crime, may violate different moral values in men and women. The results demonstrate to policy makers that it is important to take into account gender differences, in campaigns promoting tax morale and compliance. | en_US |
dc.description.sponsorship | This research received no external funding. | - |
dc.format.extent | 1 - 16 | - |
dc.format.medium | Electronic | - |
dc.publisher | MDPI | en_US |
dc.rights | Copyright: © 2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). | - |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | - |
dc.subject | tax morale | en_US |
dc.subject | gender differences | en_US |
dc.subject | moral foundations | en_US |
dc.subject | tax evasion | en_US |
dc.subject | cryptocurrency | en_US |
dc.subject | judgment | en_US |
dc.title | A Crime by Any Other Name: Gender Differences in Moral Reasoning When Judging the Tax Evasion of Cryptocurrency Traders | en_US |
dc.type | Article | en_US |
dc.relation.isPartOf | Behavioral Sciences | - |
pubs.issue | 3 | - |
pubs.publication-status | Published | - |
pubs.volume | 14 | - |
dc.identifier.eissn | 2076-328X | - |
dc.rights.license | https://creativecommons.org/licenses/by/4.0/ | - |
dc.rights.holder | The authors | - |
Appears in Collections: | Brunel Business School Research Papers |
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FullText.pdf | Copyright: © 2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). | 728.29 kB | Adobe PDF | View/Open |
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