Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/88574
Authors: 
Mutascu, Mihai
Danuletiu, Dan
Year of Publication: 
2013
Series/Report no.: 
Economics Discussion Papers 2013-63
Abstract: 
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 precisely, a very low literacy level is associated with reduced tax revenues. Furthermore, the government inputs increase as the literacy level increases, reaching a maximum point. Beyond this level, the tax revenues decrease even if the literacy has an ascendant tendency, registering a minimum level. Finally, the tax revenues increase in a parallel manner with the literacy index.
Subjects: 
literacy
tax revenues
nonlinearity
effects
tax policy
JEL: 
I20
H20
C23
Creative Commons License: 
http://creativecommons.org/licenses/by/3.0/
Document Type: 
Working Paper

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