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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/55880
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| Title: | | Culture and tax structures  |
| Authors: | | König, Tobias Wagener, Andreas |
| Issue Date: | | 2012 |
| Series/Report no.: | | CESifo working paper: Public Finance 3748 |
| 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. |
| Subjects: | | tax structure taxation social values culture |
| JEL: | | H11 H20 Z10 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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