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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

Published 2025 in Review of Law & Economics

ABSTRACT

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.

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