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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F13%3A10191143" target="_blank" >RIV/00216208:11230/13:10191143 - isvavai.cz</a>

Alternative codes found

RIV/00216208:11240/13:10191143

Result on the web

<a href="http://dx.doi.org/10.1556/SocEc.2013.0007" target="_blank" >http://dx.doi.org/10.1556/SocEc.2013.0007</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1556/SocEc.2013.0007" target="_blank" >10.1556/SocEc.2013.0007</a>

Result language

angličtina

Original language name

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

Original language description

The idea of welfare state and the role this state should play in economic life is one of the most important problems economic science tried to solve during the last century. What is frequently forgotten is that apart from economic welfare the role of state is influenced by shared cultural values of its population. It is the population which is to obey economic policy and it is on members of certain culture to create economic policies. The present study attempts to evaluate the role of shared cultural values measured by the cultural indexes in explaining the differences in the tax revenues as percentage of GDP on the cross-sectional data from 42 countries. The results suggest that the association between the shared cultural values, on one side, and thetax revenues as percentage of GDP, on the other side, is statistically significant. The relationship stays significant when the differences in GDP per capita are controlled for. The causality of this relation is, however, unclear. There e

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Society and Economy

ISSN

1588-9726

e-ISSN

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Volume of the periodical

35

Issue of the periodical within the volume

4

Country of publishing house

HU - HUNGARY

Number of pages

17

Pages from-to

513-529

UT code for WoS article

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EID of the result in the Scopus database

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