How Can Culture Affect Taxation? A Postmaterialism Value Approach

IF 1.5 Q2 ECONOMICS

Comparative Economic Studies Pub Date : 2021-07-23 DOI:10.1057/s41294-021-00162-3

Nicolae-Bogdan Ianc, Thierry Baudassé

引用次数: 2

Abstract

Direct tax revenues vary significantly, in the percentage of GDP, in selected countries. This difference is coming for various reasons. Our aim in this paper is to emphasize that there is a vital argumentation which is put forward to explain these variations, called cultural diversity. We employ a panel data with 46 selected countries and using the Materialist/Postmaterialist 12-item index; we highlight the impact of this postmaterialist index on direct tax revenues. Our study comprises six waves, and it includes the most recent dataset regarding culture dimension, namely World Values Survey Wave 7 (2017–2020). Moreover, we control for country characteristics and endogeneity issues. The results show that the degree of postmaterialism explains the level of direct tax revenues. The findings are robust when we include environmental taxes. These results highlight that cultural attitudes should be considered when studying the level of direct tax revenues and how culture dynamics impact taxation.

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文化如何影响税收?后唯物主义的价值取向

在某些国家，直接税收入占国内生产总值的百分比差别很大。造成这种差异的原因有很多。我们在本文中的目的是强调，有一个重要的论点，提出了解释这些变化，称为文化多样性。我们采用46个选定国家的面板数据，并使用唯物主义/后唯物主义12项指数;我们强调这种后物质主义指数对直接税收入的影响。我们的研究包括六波，其中包括关于文化维度的最新数据集，即世界价值观调查第七波(2017-2020)。此外，我们控制了国家特征和内生性问题。结果表明，后唯物主义程度解释了直接税收入水平。当我们把环境税考虑在内时，这些发现是强有力的。这些结果强调，在研究直接税收入水平以及文化动态如何影响税收时，应考虑文化态度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Comparative Economic Studies ECONOMICS-

CiteScore

2.30

自引率

12.50%

发文量

期刊介绍： Comparative Economic Studies is a journal of the Association for Comparative Economic Studies (ACES). It aims to publish papers that address several objectives: that provide original political economy analysis from a comparative perspective, that are an accessible source for state-of-the-art comparative economics thinking, that encourage cross-fertilization of ideas, that debate directions for future research in comparative economics, and that can provide materials and insights that are relevant for teaching, public policy debate and the media. Comparative Economic Studies welcome both submissions that are explicitly comparative and case studies of single countries or regions. The journal is interested in papers that investigate how economic systems respond to economic transitions, crises and to structural change, brought about by globalization, demographics, institutions, technology, politics, and the environment. While maintaining its position as an important outlet for work on Central Europe and the Former Soviet Union, the scope of Comparative Economic Studies encompasses other areas as well (European Union, Asia, Latin America, and Africa).