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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216208:11240/13:10191143

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Society and Economy

ISSN

1588-9726

e-ISSN

—

Svazek periodika

35

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

17

Strana od-do

513-529

Kód UT WoS článku

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EID výsledku v databázi Scopus

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