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  1. Home
  2. The Impact Of Tax Culture On Tax Rate Structure Preferences: Results From A Vignette Study With Migrants And Non-migrants In Germany.
  1. Home
  2. The Impact Of Tax Culture On Tax Rate Structure Preferences: Results From A Vignette Study With Migrants And Non-migrants In Germany.

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The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and

Dirk Kiesewetter1, André Machwart1

  • 1School of Business and Economics, Department of Business Management and Business Taxation, Julius-Maximilians-Universität Würzburg, Sanderring 2, D-97070 Würzburg, Germany.

Review of Law & Economics
|September 24, 2025

View abstract on PubMed

Summary
This summary is machine-generated.

Migrants in Germany prefer less-progressive tax rates, influenced by their home country's tax culture. Second-generation migrants assimilate, but cultural differences in tax preferences persist.

Keywords:
C90H24H3migrationtax culturetax rate progressivitytax rate structure preferencesvignette approach

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Area of Science:

  • Socioeconomics
  • Public Finance
  • Cultural Studies

Background:

  • Understanding tax culture is crucial for effective fiscal policy in diverse societies.
  • Migrant integration involves adapting to host country norms, including fiscal preferences.

Purpose of the Study:

  • To investigate the influence of tax culture on tax rate structure preferences among migrants and non-migrants in Germany.
  • To determine if migrants transfer their home country's tax culture and if second-generation migrants assimilate.

Main Methods:

  • A vignette study was employed to assess tax rate structure preferences.
  • Comparative analysis of first-generation migrants, second-generation migrants, and non-migrants in Germany.

Main Results:

  • Migrants exhibit a preference for less-progressive tax rate structures.
  • This preference is particularly pronounced for migrants originating from countries with flat tax systems.
  • Second-generation migrants show assimilation towards host society preferences, yet distinct differences persist.

Conclusions:

  • Tax culture significantly impacts individuals' preferences for tax rate structures.
  • Policy-making in heterogeneous societies must account for the persistence of cultural influences on fiscal attitudes.
  • Further research is needed to explore the nuances of tax culture assimilation and divergence.