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Exploring the Connection between Culture and Taxation: How Trust and Confidence Shape Tax Regimes within Europe

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Author Info

  • Rune Ellemose Gulev

    (University of Applied Sciences Kiel, Germany)

  • Hanna Lierse

    (Jacobs University Bremen, Germany)

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    Abstract

    Is it possible that some of the decisions pertaining to taxation are based on latent cultural aspects? This study, set in a purely European context, seeks to analyze tax variations within Europe through the lens of cultural variations. Specifically, how trust, confidence and equality matter with regard to tax revenues and tax progressivity. Within this regard, we achieved strong results linking trust and confidence to higher tax revenues and higher tax progressivity. That is, where trust among societal members is low, and confidence in public institutions is low, regimes opt for low tax revenues and lenient tax rates.

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    Bibliographic Info

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    This chapter was published in: Rune Ellemose Gulev & Hanna Lierse , , pages 1065-1083, 2011.

    This item is provided by University of Primorska, Faculty of Management Koper in its series MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers] with number 1065-1083.

    Handle: RePEc:mgt:micp11:1065-1083

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    Keywords: trust; confidence; culture; tax; income distribution; Europe;

    References

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    1. Klarsfeld, Alain & Mabey, Christopher, 2004. "Management Development in Europe:: Do National Models Persist?," European Management Journal, Elsevier, vol. 22(6), pages 649-658, December.
    2. Paola Sapienza & Luigi Zingales & Luigi Guiso, 2006. "Does Culture Affect Economic Outcomes?," NBER Working Papers 11999, National Bureau of Economic Research, Inc.
    3. Cusack, Thomas R, 1997. " Partisan Politics and Public Finance: Changes in Public Spending in the Industrialized Democracies, 1955-1989," Public Choice, Springer, vol. 91(3-4), pages 375-95, June.
    4. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    5. Tobias Koenig & Andreas Wagener, 2010. "Tax Structure and Government Expenditures under Tax Equity Norms," CESifo Working Paper Series 3205, CESifo Group Munich.
    6. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
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