How Can Culture Affect Taxation? A Postmaterialism Value Approach

Direct tax revenues vary significantly, in the percentage of GDP, selected countries. This difference is coming for various reasons. Our aim this paper to emphasize that there a vital argumentation which put forward explain these variations, called cultural diversity. We employ panel data with 46 countries and using Materialist/Postmaterialist 12-item index; we highlight impact postmaterialist index on direct revenues. study comprises six waves, it includes most recent dataset regarding culture dimension, namely World Values Survey Wave 7 (2017–2020). Moreover, control country characteristics endogeneity issues. The results show degree postmaterialism explains level findings are robust when include environmental taxes. These attitudes should be considered studying how dynamics taxation.