Munich Personal RePEc Archive

Tax revenues under World Religions: a Panel Analysis

Mutascu, Mihai (2012): Tax revenues under World Religions: a Panel Analysis. Forthcoming in:

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The aim of paper is to investigate the impact of major religions of the world on collected tax revenues, using a panel-mode approach, with 123 countries, for the period 1996-2010. The paper extends the literature in the field showing how different types of religion influence the level of tax revenues, under an extended set of economic and socio-political control variables. The main finding reveals that collected tax revenues tend to increase under Protestant and Muslim religions.

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