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Is the level of taxation a product of culture? A cultural economics approach


  • Inna Cábelková

    (Charles University in Prague, Faculty of Humanities, Prague, Czech Republic)

  • Wadim Strielkowski

    () (National University of Ireland Galway, J. E. Cairnes School of Business, Galway, Ireland
    Economics Charles University in Prague, Institute of Economic Studies, Prague, Czech Republic)


The role played by the state is one of the most important problems facing economic science. Apart from its role as welfare provider, the state is inevitably confronted by the shared cultural values of its citizens. This paper evaluates the role of culture in explaining the differences in the tax revenues as percentage of GDP on a cross-sectional dataset from 41 countries. The results suggest that the association between shared cultural values, on the one side, and tax revenues as a percentage of GDP, on the other side, proves to be statistically significant. Our results indicate that it is important to take culture into account when designing optimal economic policies and planning the increase of tax revenues.

Suggested Citation

  • Inna Cábelková & Wadim Strielkowski, 2013. "Is the level of taxation a product of culture? A cultural economics approach," Society and Economy, Akadémiai Kiadó, Hungary, vol. 35(4), pages 513-529, December.
  • Handle: RePEc:aka:soceco:v:35:y:2013:i:4:p:513-529

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    More about this item


    taxation; tax revenues; state; cultural values;

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • P48 - Economic Systems - - Other Economic Systems - - - Political Economy; Legal Institutions; Property Rights; Natural Resources; Energy; Environment; Regional Studies


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