2024
DOI: 10.1111/kykl.12427
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Cultural Aspects of Tax Preferences in Transition Economies

Luca Andriani,
Gaygysyz Ashyrov,
Elodie Douarin

Abstract: In this work, we look at the role played by cultural values on individuals' tax preferences towards contributing to public goods. More specifically, looking at the transition economies of Central and Eastern Europe (CEE) and the Former Soviet Union (FSU), we analyse the role of specific cultural values in the willingness of an individual to pay more taxes with the aim of improving public good provision relating to education, health and support of people in need, as well as to combat climate change. To this pur… Show more

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