Fiscal awareness: a study of the female attitude towards fraud in Spain Gloria Alarcón García * Dpt of Public Finance and Public Sector, University of Murcia, Spain gloria@um.es Arielle Beyaert Dpt of Quantitative Methods for Economics and Business, University of Murcia, Spain arielle@um.es Laura de Pablos Dpt of Applied Economics VI, Complutense University of Madrid, Spain lpablos@ccee.ucm.es September 2009 Keywords: fiscal awareness, fiscal morale, fiscal ethics, fiscal fraud, gender policies, discrete choice models. * The authors acknowledge the financial aid of the “Instituto de la Mujer” of the Spanish Ministry of Labour and Social Affairs (Grant nº 094/07) and G. Alarcón the financial aid of the Spanish Ministry of Science, Technology and Innovation (Grant nº SEJ2007-67844/JURI)