Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/55880 
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dc.contributor.authorKönig, Tobiasen
dc.contributor.authorWagener, Andreasen
dc.date.accessioned2012-03-05-
dc.date.accessioned2012-03-13T16:25:32Z-
dc.date.available2012-03-13T16:25:32Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3748en
dc.subject.jelH11en
dc.subject.jelH20en
dc.subject.jelZ10en
dc.subject.ddc330en
dc.subject.keywordtax structureen
dc.subject.keywordtaxationen
dc.subject.keywordsocial valuesen
dc.subject.keywordcultureen
dc.subject.stwSteuersystemen
dc.subject.stwSoziale Werteen
dc.subject.stwPostmaterialismusen
dc.subject.stwEinkommensteueren
dc.subject.stwTheorieen
dc.subject.stwSchätzungen
dc.subject.stwMigrantenen
dc.subject.stwGenerationenbeziehungenen
dc.subject.stwUSAen
dc.titleCulture and tax structures-
dc.typeWorking Paperen
dc.identifier.ppn687926300en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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