Mutascu, Mihai; Danuletiu, Dan - Institut für Weltwirtschaft (IfW) - 2013
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...