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

Dirk Kiesewetter & André Machwart

Review of Law & Economics2025https://doi.org/10.1515/rle-2024-0041article
AJG 2ABDC B
Weight
0.41

What the paper says

We explore the relationship between tax culture and tax rate structure preferences among migrants and non-migrants in Germany. A vignette study is used to examine (1) whether migrants bring their country of origin's tax culture to the destination country and (2) whether second-generation migrants assimilate with the host society's tax culture. Our findings provide evidence for the impact of tax culture. Migrants tend to prefer a less-progressive tax rate structure, especially those from flat tax countries. Additionally, while second-generation migrants align their preferences with those of the host society, differences remain. This research provides insights into the dynamics of tax culture in heterogeneous societies.

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https://doi.org/https://doi.org/10.1515/rle-2024-0041

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@article{dirk2025,
  title        = {{The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and Non-Migrants in Germany}},
  author       = {Dirk Kiesewetter & André Machwart},
  journal      = {Review of Law & Economics},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1515/rle-2024-0041},
}

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.