论文化价值观与个人所得税的关系

IF 0.3 Q4 ECONOMICS
L. D. Chargaziya
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引用次数: 0

摘要

这篇文章探讨了Hofstede的文化维度与个人所得税之间的关系,因为它是科学文献中从未做过的。它简要地描述了这一问题领域的科学话语水平和思想发展史,形成了证实假设关系的理论基础。运用理论推理和比较定量方法(逻辑回归和线性回归分析),本文展示了Hofstede的一些文化维度(权力距离、个人主义)与累进所得税和最高边际税率的建立之间的联系。研究发现,较低的权力距离得分与累进所得税以及较高的税率有关。此外,本文还讨论了这种关系的一些潜在机制。文章强调,文化价值观可以对税收政策产生两种影响(自下而上和自上而下),因为负责设计税收制度的政治家和塑造再分配需求的公民都带有国家文化价值观。研究样本包括115个经济发展水平不同的国家。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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来源期刊
CiteScore
1.00
自引率
20.00%
发文量
33
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.
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