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Tax Revenues and Intelligence: A Cross-Sectional Evidence

Author

Listed:
  • Oasis Kodila-Tedika

    () (UNIKIN - University of Kinshasa)

  • Mihai Mutascu

    () (University of Orleans - LEO)

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.

Suggested Citation

  • Oasis Kodila-Tedika & Mihai Mutascu, 2015. "Tax Revenues and Intelligence: A Cross-Sectional Evidence," Working Papers halshs-01101559, HAL.
  • Handle: RePEc:hal:wpaper:halshs-01101559
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-01101559
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    References listed on IDEAS

    as
    1. McCleary, Rachel & Barro, Robert, 2003. "Religion and Economic Growth across Countries," Scholarly Articles 3708464, Harvard University Department of Economics.
    2. Schneider, Friedrich, 2005. "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, vol. 21(3), pages 598-642, September.
    3. Milligan, Kevin & Moretti, Enrico & Oreopoulos, Philip, 2004. "Does education improve citizenship? Evidence from the United States and the United Kingdom," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1667-1695, August.
    4. Besley, Timothy & Reynal-Querol, Marta, 2011. "Do Democracies Select More Educated Leaders?," American Political Science Review, Cambridge University Press, vol. 105(3), pages 552-566, August.
    5. Juan Botero & Alejandro Ponce & Andrei Shleifer, 2012. "Education and the Quality of Government," NBER Working Papers 18119, National Bureau of Economic Research, Inc.
    6. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    7. Dani Rodrik, 1998. "Why Do More Open Economies Have Bigger Governments?," Journal of Political Economy, University of Chicago Press, vol. 106(5), pages 997-1032, October.
    8. Oasis Kodila-Tedika & Mihai Mutascu, 2014. "Shadow economy and tax revenue in Africa," Economics Bulletin, AccessEcon, vol. 34(1), pages 469-479.
    9. Kodila-Tedika , Oasis, 2014. "Forget your gods: African evidence on the relation between state capacity and cognitive ability of leading politicians," European Economic Letters, European Economics Letters Group, vol. 3(1), pages 7-11.
    10. Dee, Thomas S., 2004. "Are there civic returns to education?," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1697-1720, August.
    11. Potrafke, Niklas, 2012. "Intelligence and corruption," Economics Letters, Elsevier, vol. 114(1), pages 109-112.
    12. Verardi, Vincenzo & Croux, Christophe, 2009. "Robust regression in Stata," Stata Journal, StataCorp LP, vol. 9(3), pages 1-15.
    13. Rachel M. McCleary & Robert J. Barro, 2006. "Religion and Economy," Journal of Economic Perspectives, American Economic Association, vol. 20(2), pages 49-72, Spring.
    14. Isaac Kalonda-Kanyama & Oasis Kodila-Tedika, 2012. "Quality of Institutions : Does Intelligence Matter?," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS 201206, University of Kansas, Department of Economics, revised Apr 2012.
    15. Oasis Kodila-Tedika, 2014. "Governance and Intelligence: Empirical Analysis from African Data," Journal of African Development, African Finance and Economic Association (AFEA), vol. 16(1), pages 83-97.
    16. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 55-71, March.
    17. Friedrich Schneider, 2005. "Shadow Economies of 145 Countries all over the World: What Do We Really Know?," CREMA Working Paper Series 2005-13, Center for Research in Economics, Management and the Arts (CREMA).
    18. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
    19. Jones, Garett, 2011. "National IQ and National Productivity: The Hive Mind Across Asia," Asian Development Review, Asian Development Bank, vol. 28(1), pages 51-71.
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    Citations

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    Cited by:

    1. Oasis Kodila†Tedika & Simplice A. Asongu, 2018. "Does Intelligence Affect Economic Diversification?," German Economic Review, Verein für Socialpolitik, vol. 19(1), pages 74-93, February.
    2. Simplice A. Asongu & Oasis Kodila-Tedika, 2018. "“This one is 400 Libyan dinars, this one is 500†: Insights from Cognitive Human Capital and Slave Trade," AFEA Working Papers 18/014, African Finance and Economic Association (AFEA).
    3. Oasis Kodila-Tedika & Simplice Asongu, 2015. "The Effect of Intelligence on Financial Development: A Cross-Country Comparison," Working Papers of the African Governance and Development Institute. 15/002, African Governance and Development Institute..
    4. Kodila-Tedika, Oasis & Asongu, Simplice & Azia-Dimbu, Florentin, 2016. "The Sensitive Nature of Social Trust to Intelligence," MPRA Paper 70523, University Library of Munich, Germany.
    5. Oasis Kodila-Tedika & Simplice A. Asongu, 2016. "Genetic distance and cognitive human capital: a cross-national investigation," Journal of Bioeconomics, Springer, vol. 18(1), pages 33-51, April.
    6. Simplice A. Asongu & Oasis Kodila-Tedika, 2018. "“This One Is 400 Libyan Dinars, This One Is 500†: Insights from Cognitive Human Capital and Slave Trade," International Economic Journal, Taylor & Francis Journals, vol. 32(2), pages 291-306, April.
    7. Kodila-Tedika, Oasis & Asongu, Simplice & Azia-Dimbu, Florentin, 2015. "Statistics and IQ in Developing Countries: A Note," MPRA Paper 68323, University Library of Munich, Germany.
    8. Simplice Asongu & Oasis Kodila-Tedika, 2018. "This one is 400 Libyan dinars, this one is 500: Insights from Cognitive Human Capital and Slave Trade," Working Papers of the African Governance and Development Institute. 18/016, African Governance and Development Institute..
    9. Claudiu Tiberiu Albulescu & Matei Tămăşilă, 2016. "Exploring the role of FDI in enhancing the entrepreneurial activity in Europe: a panel data analysis," International Entrepreneurship and Management Journal, Springer, vol. 12(3), pages 629-657, September.
    10. Simplice A. Asongu & Oasis Kodila-Tedika, 2018. "“This One Is 400 Libyan Dinars, This One Is 500”: Insights from Cognitive Human Capital and Slave Trade," International Economic Journal, Taylor & Francis Journals, vol. 32(2), pages 291-306, April.
    11. Oasis Kodila-Tedika & Simplice Asongu, 2015. "Intelligence, Human Capital and HIV/AIDS: Fresh Exploration," Working Papers of the African Governance and Development Institute. 15/027, African Governance and Development Institute..

    More about this item

    Keywords

    Intelligence; Tax revenues; Connection; Analysis;

    JEL classification:

    • C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • I2 - Health, Education, and Welfare - - Education

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