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

Kiesewetter Dirk and Machwart André ()
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Kiesewetter Dirk: School of Business and Economics, Department of Business Management and Business Taxation, Julius-Maximilians-Universität Würzburg, Sanderring 2, D-97070 Würzburg, Germany
Machwart André: School 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, 2025, vol. 21, issue 2, 443-478

Abstract: 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.

Keywords: migration; tax culture; tax rate progressivity; tax rate structure preferences; vignette approach (search for similar items in EconPapers)
JEL-codes: C90 H24 H3 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/rle-2024-0041

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