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Tax revenues, as a percentage of GDP, significantly vary all around the world. It is well established that people pay taxes when they are satisfied with the quality of public services and institutions, and this volume argues that cultural value is also a critical factor in explaining the variation in tax revenues.

This book focuses on the differences in tax revenues and tax structure across both developing and developed countries. The concept of "culture" is measured using data surveys, and the effects of cultural attitudes on taxation are considered using a cross-country cultural measurement tool: the World Values Survey. Analysing the cultural attitudes revealed in the newest iteration of the survey (2017-2020), using econometric methods, this book goes beyond the traditional determinants of tax revenues to capture the effects of cultural values on taxation. There is a particular emphasis on the cases of developing and emerging economies, which have typically received less attention in the literature.

This book is addressed to researchers in economics, business schools, public policy, and other areas with an interest in taxation and the impacts of cultural dynamics on the economy.