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The literacy impact on tax revenues

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  • Mutascu, Mihai
  • Danuletiu, Dan

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. --

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Bibliographic Info

Paper provided by Kiel Institute for the World Economy in its series Economics Discussion Papers with number 2013-63.

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Date of creation: 2013
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Handle: RePEc:zbw:ifwedp:201363

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Keywords: literacy; tax revenues; nonlinearity; effects; tax policy;

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  1. Leuthold, Jane H., 1991. "Tax shares in developing economies A panel study," Journal of Development Economics, Elsevier, Elsevier, vol. 35(1), pages 173-185, January.
  2. Terence D. Agbeyegbe & Janet Gale Stotsky & Asegedech WoldeMariam, 2004. "Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa," IMF Working Papers, International Monetary Fund 04/178, International Monetary Fund.
  3. Mutascu, Mihai, 2011. "Taxation and democracy," MPRA Paper 31592, University Library of Munich, Germany.
  4. Aidt, Toke S. & Eterovic, Dalibor S., 2011. "Political competition, electoral participation and public finance in 20th century Latin America," European Journal of Political Economy, Elsevier, Elsevier, vol. 27(1), pages 181-200, March.
  5. Richard Blundell & Steve Bond, 1995. "Initial conditions and moment restrictions in dynamic panel data models," IFS Working Papers, Institute for Fiscal Studies W95/17, Institute for Fiscal Studies.
  6. Richter, Wolfram F. & Wellisch, Dietmar, 1996. "The provision of local public goods and factors in the presence of firm and household mobility," Journal of Public Economics, Elsevier, Elsevier, vol. 60(1), pages 73-93, April.
  7. Coulombe Serge & Tremblay Jean-Fran├žois, 2006. "Literacy and Growth," The B.E. Journal of Macroeconomics, De Gruyter, De Gruyter, vol. 6(2), pages 1-34, August.
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