Arbeitspapier
The literacy impact on tax revenues
The paper investigates the relationship between tax revenues and literacy level, using a panel-model approach. The dataset covers the period 1996 to 2010 and includes 123 countries. The estimations suggest that the assumed function is nonlinear, with inverted-U and U-shaped curves. More precisely, a very low literacy level is associated with reduced tax revenues. Furthermore, the government inputs increase as the literacy level increases, reaching a maximum point. Beyond this level, the tax revenues decrease even if the literacy has an ascendant tendency, registering a minimum level. Finally, the tax revenues increase in a parallel manner with the literacy index.
- Language
-
Englisch
- Bibliographic citation
-
Series: Economics Discussion Papers ; No. 2013-63
- Classification
-
Wirtschaft
Education and Research Institutions: General
Taxation, Subsidies, and Revenue: General
Single Equation Models; Single Variables: Panel Data Models; Spatio-temporal Models
- Subject
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literacy
tax revenues
nonlinearity
effects
tax policy
- Event
-
Geistige Schöpfung
- (who)
-
Mutascu, Mihai
Danuletiu, Dan
- Event
-
Veröffentlichung
- (who)
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Kiel Institute for the World Economy (IfW)
- (where)
-
Kiel
- (when)
-
2013
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Mutascu, Mihai
- Danuletiu, Dan
- Kiel Institute for the World Economy (IfW)
Time of origin
- 2013
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