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Tax revenues under World Religions: a Panel Analysis

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  • Mihai Mutascu

    (West University of Timisoara, Department of Finance, Romania, and LEO (Laboratoire d’Economie d’Orléans), Faculté de Droit d’Economie et de Gestion, University of Orléans, France)

Abstract

The aim of paper is to investigate the impact of main world religions 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 dominant country religions influence the level of tax revenues, under an extended set of economic and sociopolitical control variables. The main finding reveals that collected tax revenues tend to increase only in the countries with dominant Buddhist religion.

Suggested Citation

  • Mihai Mutascu, 2013. "Tax revenues under World Religions: a Panel Analysis," Economic Research Guardian, Mutascu Publishing, vol. 3(2), pages 154-168, December.
    • Handle: RePEc:wei:journl:v:3:y:2013:i:2:p:154-168
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    Cited by:

    1. Francisco Javier Fonseca Corona, 2024. "Tax morale: a global scoping review from the cultural approach to economics," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 71(2), pages 343-365, June.

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    Keywords

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    JEL classification:

    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

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