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dc.contributor.authorKönig, Tobiasen_US
dc.contributor.authorWagener, Andreasen_US
dc.date.accessioned2012-03-05en_US
dc.date.accessioned2012-03-13T16:25:32Z-
dc.date.available2012-03-13T16:25:32Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/55880-
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3748en_US
dc.subject.jelH11en_US
dc.subject.jelH20en_US
dc.subject.jelZ10en_US
dc.subject.ddc330en_US
dc.subject.keywordtax structureen_US
dc.subject.keywordtaxationen_US
dc.subject.keywordsocial valuesen_US
dc.subject.keywordcultureen_US
dc.subject.stwSteuersystemen_US
dc.subject.stwSoziale Werteen_US
dc.subject.stwPostmaterialismusen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwTheorieen_US
dc.subject.stwSchätzungen_US
dc.subject.stwMigrantenen_US
dc.subject.stwGenerationenbeziehungenen_US
dc.subject.stwUSAen_US
dc.titleCulture and tax structuresen_US
dc.typeWorking Paperen_US
dc.identifier.ppn687926300en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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