Tax Culture: A Basic Concept for Tax Politics
AbstractI have suggested not to limit tax-cultural considerations to the side of taxpayers, but to widen its understanding by using an embeddedness approach considering the history of taxation and by that means explicating national tax-cultural diversity (e.g. Nerré 2001b, 2002b, 2006a). In the course of continuing globalization two different kinds of disturbances of tax culture have been identified: tax culture shocks and tax culture lags. Both are due to ignorant and/or ethnocentric policy measures. While lags are caused almost inevitably during any transformation or reform process, shocks should be prevented by implementing appropriate tax political measures on an international (and national!) level in a tax-cultural conform way.
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Bibliographic InfoArticle provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).
Volume (Year): 38 (2008)
Issue (Month): 1 (March)
tax reform; tax culture shock; tax culture lag; evolutionary economics; development economics; design and reform of institutions;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- P35 - Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
- Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Social and Economic Stratification
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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