Abstract

http://ssrn.com/abstract=2016072
 


 



Culture and Tax Structures


Tobias König


University of Hannover

Andreas Wagener


University of Hannover - Economics and Business Administration Area; CESifo (Center for Economic Studies and Ifo Institute for Economic Research); Vienna University of Economics and Business Administration

February 29, 2012

CESifo Working Paper Series No. 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.

Number of Pages in PDF File: 20

Keywords: tax structure, taxation, social values, culture

JEL Classification: H110, H200, Z100

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Date posted: March 5, 2012  

Suggested Citation

König, Tobias and Wagener, Andreas, Culture and Tax Structures (February 29, 2012). CESifo Working Paper Series No. 3748. Available at SSRN: http://ssrn.com/abstract=2016072

Contact Information

Tobias König (Contact Author)
University of Hannover ( email )
Koenigsworther Platz 1
30167 Hannover, DE 30167
Germany
Andreas Wagener
University of Hannover - Economics and Business Administration Area ( email )
Koenigsworther Platz 1
30167 Hannover
Germany
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Poschinger Str. 5
Munich, DE-81679
Germany
HOME PAGE: http://www.CESifo.de
Vienna University of Economics and Business Administration ( email )
Welthandelsplatz 1
Vienna, Wien 1020
Austria
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