Tax Revenues and Intelligence: A Cross-Sectional Evidence

Oasis Kodila-Tedika and Mihai Mutascu

MPRA Paper from University Library of Munich, Germany

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.

Keywords: intelligence; tax revenues (search for similar items in EconPapers)
JEL-codes: C21 H11 H20 I2 (search for similar items in EconPapers)
Date: 2014-08-26
New Economics Papers: this item is included in nep-pbe
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Citations: View citations in EconPapers (26)

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Related works:
Working Paper: Tax Revenues and Intelligence: A Cross-Sectional Evidence (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:57581

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