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Tax Revenues and Intelligence: A Cross-Sectional Evidence

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

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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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