{"title":"论文化价值观与个人所得税的关系","authors":"L. D. Chargaziya","doi":"10.31737/22212264_2023_1_32","DOIUrl":null,"url":null,"abstract":"The article explores the relationship between Hofstede’s cultural dimensions and personal income taxation, as it is, what was never done in the scientific literature. It briefly describes the current level of scientific discourse and history of thought development in this problem field, forming the theoretical basis for substantiating the assumed relationship. Using theoretical reasoning as well as comparative quantitative methods (logistic and linear regression analysis), the paper shows the connection between some of Hofstede’s cultural dimensions (power distance, individualism) and the establishment of progressive income taxation and top marginal tax rates. It is found that lower scores of power distance are associated with progressive income taxation, as well as higher tax rates. In addition, some potential mechanisms underlying this relationship are discussed. It is emphasized that cultural values can have two levers of influence on tax policy (bottom-up and top-down), since both the politicians responsible for designing tax systems and the citizens who shape the redistribution demand carry the national cultural values. The sample under study includes 115 countries at different levels of economic development.","PeriodicalId":43676,"journal":{"name":"Zhurnal Novaya Ekonomicheskaya Assotsiatsiya-Journal of the New Economic Association","volume":null,"pages":null},"PeriodicalIF":0.3000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"On the connection between cultural values and personal income taxation\",\"authors\":\"L. D. Chargaziya\",\"doi\":\"10.31737/22212264_2023_1_32\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article explores the relationship between Hofstede’s cultural dimensions and personal income taxation, as it is, what was never done in the scientific literature. It briefly describes the current level of scientific discourse and history of thought development in this problem field, forming the theoretical basis for substantiating the assumed relationship. Using theoretical reasoning as well as comparative quantitative methods (logistic and linear regression analysis), the paper shows the connection between some of Hofstede’s cultural dimensions (power distance, individualism) and the establishment of progressive income taxation and top marginal tax rates. It is found that lower scores of power distance are associated with progressive income taxation, as well as higher tax rates. In addition, some potential mechanisms underlying this relationship are discussed. It is emphasized that cultural values can have two levers of influence on tax policy (bottom-up and top-down), since both the politicians responsible for designing tax systems and the citizens who shape the redistribution demand carry the national cultural values. The sample under study includes 115 countries at different levels of economic development.\",\"PeriodicalId\":43676,\"journal\":{\"name\":\"Zhurnal Novaya Ekonomicheskaya Assotsiatsiya-Journal of the New Economic Association\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.3000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Zhurnal Novaya Ekonomicheskaya Assotsiatsiya-Journal of the New Economic Association\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31737/22212264_2023_1_32\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Zhurnal Novaya Ekonomicheskaya Assotsiatsiya-Journal of the New Economic Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31737/22212264_2023_1_32","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ECONOMICS","Score":null,"Total":0}
On the connection between cultural values and personal income taxation
The article explores the relationship between Hofstede’s cultural dimensions and personal income taxation, as it is, what was never done in the scientific literature. It briefly describes the current level of scientific discourse and history of thought development in this problem field, forming the theoretical basis for substantiating the assumed relationship. Using theoretical reasoning as well as comparative quantitative methods (logistic and linear regression analysis), the paper shows the connection between some of Hofstede’s cultural dimensions (power distance, individualism) and the establishment of progressive income taxation and top marginal tax rates. It is found that lower scores of power distance are associated with progressive income taxation, as well as higher tax rates. In addition, some potential mechanisms underlying this relationship are discussed. It is emphasized that cultural values can have two levers of influence on tax policy (bottom-up and top-down), since both the politicians responsible for designing tax systems and the citizens who shape the redistribution demand carry the national cultural values. The sample under study includes 115 countries at different levels of economic development.
期刊介绍:
Key Journal''s objectives: bring together economists of different schools of thought across the Russian Federation; strengthen ties between Academy institutes, educational establishments and economic research centers; improve the quality of Russian economic research and education; integrate economic science and education; speed up the integration of Russian economic science in the global mainstream of economic research. The Journal publishes both theoretical and empirical articles, devoted to all aspects of economic science, which are of interest for wide range of specialists. It welcomes high-quality interdisciplinary projects and economic studies employing methodologies from other sciences such as physics, psychology, political science, etc. Special attention is paid to analyses of processes occurring in the Russian economy. Decisions about publishing of articles are based on a double-blind review process. Exceptions are short notes in the section "Hot Topic", which is usually formed by special invitations and after considerations of the Editorial Board. The only criterion to publish is the quality of the work (original approach, significance and substance of findings, clear presentation style). No decision to publish or reject an article will be influenced by the author belonging to whatever public movement or putting forward ideas advocated by whatever political movement. The Journal comes out four times a year, each issue consisting of 12 to 15 press sheets. Now it is published only in Russian. The English translations of the Journal issues are posted on the Journal website as open access resources.