Tax Revenues and Intelligence: A Cross-Sectional Evidence

The paper investigates and tests the hypothesis that the intelligent and educated people are honest taxpayer citizens. In order to validate this hypothesis, the empirical part follows a cross-sectional approach, with OLS and robust estimations, across 55 countries. Considering the IQ as main proxy for human intelligence, the obtained results do not allow us to validate this hypothesis.

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Year of publication:	2014-08-26
Authors:	Kodila-Tedika, Oasis ; Mutascu, Mihai
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	intelligence \| tax revenues

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	C21 - Cross-Sectional Models; Spatial Models ; H11 - Structure, Scope, and Performance of Government ; H20 - Taxation, Subsidies, and Revenue. General ; I2 - Education
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011112901