Exploring the Connection between Culture and Taxation: How Trust and Confidence Shape Tax Regimes within Europe
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.
|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.|
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References listed on IDEAS
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