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Measuring inter-dependence between the level of taxation and culture : Evidence from cross-sectional data

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11240%2F12%3A10123436" target="_blank" >RIV/00216208:11240/12:10123436 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Measuring inter-dependence between the level of taxation and culture : Evidence from cross-sectional data

  • Original language description

    The idea of welfare state its role are the most important problems economists tried to solve during the last century. However, besides economic welfare, the role of state is influenced by shared cultural values of the population. This paper evaluates therole 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 the tax revenues as percentage of GDP on the other side is statistically significant.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Others

  • Publication year

    2012

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Economics and management

  • ISSN

    1998-1627

  • e-ISSN

  • Volume of the periodical

    75

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    RU - RUSSIAN FEDERATION

  • Number of pages

    5

  • Pages from-to

    9-13

  • UT code for WoS article

  • EID of the result in the Scopus database