Tax Revenues and Intelligence: A Cross-Sectional Evidence

Kodila-Tedika, Oasis and Mutascu, Mihai (2014): Tax Revenues and Intelligence: A Cross-Sectional Evidence.

Abstract

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: intelligence, tax revenues,
• Subjects: C - Mathematical and Quantitative Methods > C2 - Single Equation Models ; Single Variables > C21 - Cross-Sectional Models ; Spatial Models ; Treatment Effect Models ; Quantile Regressions; H - Public Economics > H1 - Structure and Scope of Government > H11 - Structure, Scope, and Performance of Government; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General; I - Health, Education, and Welfare > I2 - Education and Research Institutions

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