Gender,Status, and Tax Offenses

Current literature on tax evasion finds that compared to women, men are more likely to engage in tax evasion. This study examines how expectation states theory helps explain this gender difference by investigating the relationship between status and compliance to authority using a secondary analysis of ICPSR data on the Monitoring of Federal Criminal Sentences. We hypothesize that the effect of gender on the odds of being convicted for a tax offense compared to any other white collar crime will decrease when controlling for other diffuse status characteristics. Results from a series of multivariate regression models support this hypothesis.