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Title:Culture and tax structures PDF Logo
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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