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Is the level of taxation a product of culture? A cultural economics approach

Author

Listed:
  • Inna Cábelková

    (Charles University in Prague, Faculty of Humanities, Prague, Czech Republic)

  • Wadim Strielkowski

    (National University of Ireland Galway, J. E. Cairnes School of Business, Galway, Ireland
    Economics Charles University in Prague, Institute of Economic Studies, Prague, Czech Republic)

Abstract

The role played by the state is one of the most important problems facing economic science. Apart from its role as welfare provider, the state is inevitably confronted by the shared cultural values of its citizens. This paper evaluates the role of culture in explaining the differences in the tax revenues as percentage of GDP on a cross-sectional dataset from 41 countries. The results suggest that the association between shared cultural values, on the one side, and tax revenues as a percentage of GDP, on the other side, proves to be statistically significant. Our results indicate that it is important to take culture into account when designing optimal economic policies and planning the increase of tax revenues.

Suggested Citation

  • Inna Cábelková & Wadim Strielkowski, 2013. "Is the level of taxation a product of culture? A cultural economics approach," Society and Economy, Akadémiai Kiadó, Hungary, vol. 35(4), pages 513-529, December.
    • Handle: RePEc:aka:soceco:v:35:y:2013:i:4:p:513-529
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    Citations

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    Cited by:

    1. Nicolae-Bogdan IANC & Thierry BAUDASSE, 2021. "How can culture affect taxation? A postmaterialism value approach," LEO Working Papers / DR LEO 2848, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    2. Vladimír Holý & Tomáš Evan, 2022. "The role of a nation’s culture in the country’s governance: Stochastic frontier analysis," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 30(2), pages 507-520, June.
    3. Nicolae-Bogdan Ianc & Thierry Baudassé, 2021. "How Can Culture Affect Taxation? A Postmaterialism Value Approach," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 466-488, September.
    4. Armenia ANDRONICEANU & Rodica GHERGHINA & Marilena CIOBANA?U, 2019. "The Interdependence Between Fiscal Public Policies And Tax Evasion," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2019(32), pages 32-41, June.
    5. Vladim'ir Hol'y & Tom'av{s} Evan, 2021. "The Role of a Nation's Culture in the Country's Governance: Stochastic Frontier Analysis," Papers 2102.05411, arXiv.org, revised Apr 2021.

    More about this item

    Keywords

    taxation; tax revenues; state; cultural values;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • P48 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Legal Institutions; Property Rights; Natural Resources; Energy; Environment; Regional Studies

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