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.

Sprache
Englisch

Erschienen in
Series: Economics Discussion Papers ; No. 2013-63

Klassifikation
Wirtschaft
Education and Research Institutions: General
Taxation, Subsidies, and Revenue: General
Single Equation Models; Single Variables: Panel Data Models; Spatio-temporal Models
Thema
literacy
tax revenues
nonlinearity
effects
tax policy

Ereignis
Geistige Schöpfung
(wer)
Mutascu, Mihai
Danuletiu, Dan
Ereignis
Veröffentlichung
(wer)
Kiel Institute for the World Economy (IfW)
(wo)
Kiel
(wann)
2013

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Mutascu, Mihai
  • Danuletiu, Dan
  • Kiel Institute for the World Economy (IfW)

Entstanden

  • 2013

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