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Tax Culture: A Basic Concept for Tax Politics

Author

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  • Nerré, Birger

    (German Technical Cooperation (GTZ), Eschborn (Germany))

Abstract

I have suggested not to limit tax-cultural considerations to the side of taxpayers, but to widen its understanding by using an embeddedness approach considering the history of taxation and by that means explicating national tax-cultural diversity (e.g. Nerré 2001b, 2002b, 2006a). In the course of continuing globalization two different kinds of disturbances of tax culture have been identified: tax culture shocks and tax culture lags. Both are due to ignorant and/or ethnocentric policy measures. While lags are caused almost inevitably during any transformation or reform process, shocks should be prevented by implementing appropriate tax political measures on an international (and national!) level in a tax-cultural conform way.

Suggested Citation

  • Nerré, Birger, 2008. "Tax Culture: A Basic Concept for Tax Politics," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 153-167, March.
    • Handle: RePEc:eee:ecanpo:v:38:y:2008:i:1:p:153-167
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    Citations

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    Cited by:

    1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Chargaziya, L., 2023. "On the connection between cultural values and personal income taxation," Journal of the New Economic Association, New Economic Association, vol. 58(1), pages 32-46.
    3. 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.
    4. Wynter, Carlene Beth & Oats, Lynne, 2018. "Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 56-69.
    5. Konstantinos Fotiadis & Prodromos Chatzoglou, 2022. "The tax morale of exhausted taxpayers. The case of Greece," Constitutional Political Economy, Springer, vol. 33(3), pages 354-377, September.
    6. Dirk-Hinnerk Fischer & Simona Ferraro, 2019. "A proposal for a simple average-based progressive taxation system," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 141-165.
    7. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    8. Oludele Akinloye AKINBOADE, 2014. "Understanding the tax compliance culture of private sector tax practitioners in South Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 6(3), pages 202-217.

    More about this item

    Keywords

    tax reform; tax culture shock; tax culture lag; evolutionary economics; development economics; design and reform of institutions;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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