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Culture and Tax Structures

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  • Tobias König
  • Andreas Wagener

Abstract

We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries. To address endogeneity issues we then use an epidemiological approach and employ the cultural values of second-generation immigrants to the US as an instrument for the degree of postmaterialism in their ancestral countries. Estimations with this approach re-confirm that personal taxes are higher, both in absolute and relative terms, in more postmaterialist countries.

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/WP/WP-CESifo_Working_Papers/wp-cesifo-2012/wp-cesifo-2012-02/cesifo1_wp3748.pdf
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Bibliographic Info

Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 3748.

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Date of creation: 2012
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Handle: RePEc:ces:ceswps:_3748

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Related research

Keywords: tax structure; taxation; social values; culture;

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References

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  1. Raquel Fernandez & Alessandra Fogli, 2005. "Culture: an empirical investigation of beliefs, work, and fertility," Staff Report, Federal Reserve Bank of Minneapolis 361, Federal Reserve Bank of Minneapolis.
  2. Alberto Alesina & George-Marios Angeletos, 2005. "Fairness and Redistribution," American Economic Review, American Economic Association, American Economic Association, vol. 95(4), pages 960-980, September.
  3. Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2009. "Patriotism, Taxation and International Mobility," IZA Discussion Papers 4120, Institute for the Study of Labor (IZA).
  4. Halla Martin, 2012. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," The B.E. Journal of Economic Analysis & Policy, De Gruyter, De Gruyter, vol. 12(1), pages 1-27, April.
  5. La Porta, Rafael, et al, 1997. "Trust in Large Organizations," American Economic Review, American Economic Association, American Economic Association, vol. 87(2), pages 333-38, May.
  6. Hodler, Roland, 2008. "Leisure and redistribution," European Journal of Political Economy, Elsevier, Elsevier, vol. 24(2), pages 354-363, June.
  7. Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, Elsevier, vol. 88(6), pages 1065-1091, June.
  8. Pierre Cahuc & Yann Algan, 2009. "Civic Virtue and Labor Market Institutions," American Economic Journal: Macroeconomics, American Economic Association, American Economic Association, vol. 1(1), pages 111-45, January.
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Cited by:
  1. Lars P. Feld & Christoph A. Schaltegger, 2012. "Die Politische Ökonomik der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, Verein für Socialpolitik, vol. 13(1-2), pages 116-136, 02.

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