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The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and Non-Migrants in Germany

Author

Listed:
  • Kiesewetter Dirk

    (School of Business and Economics, Department of Business Management and Business Taxation, Julius-Maximilians-Universität Würzburg, Sanderring 2, D-97070 Würzburg, Germany)

  • Machwart André

    (School of Business and Economics, Department of Business Management and Business Taxation, Julius-Maximilians-Universität Würzburg, Sanderring 2, D-97070 Würzburg, Germany)

Abstract

We explore the relationship between tax culture and tax rate structure preferences among migrants and non-migrants in Germany. A vignette study is used to examine (1) whether migrants bring their country of origin’s tax culture to the destination country and (2) whether second-generation migrants assimilate with the host society’s tax culture. Our findings provide evidence for the impact of tax culture. Migrants tend to prefer a less-progressive tax rate structure, especially those from flat tax countries. Additionally, while second-generation migrants align their preferences with those of the host society, differences remain. This research provides insights into the dynamics of tax culture in heterogeneous societies.

Suggested Citation

  • Kiesewetter Dirk & Machwart André, 2025. "The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and Non-Migrants in Germany," Review of Law & Economics, De Gruyter, vol. 21(2), pages 443-478.
    • Handle: RePEc:bpj:rlecon:v:21:y:2025:i:2:p:443-478:n:1004
    DOI: 10.1515/rle-2024-0041
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    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • C90 - Mathematical and Quantitative Methods - - Design of Experiments - - - General

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