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Tax revenues under World Religions: a Panel Analysis

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  • Mutascu, Mihai

Abstract

The aim of paper is to investigate the impact of major religions of the world 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 types of religion influence the level of tax revenues, under an extended set of economic and socio-political control variables. The main finding reveals that collected tax revenues tend to increase under Protestant and Muslim religions.

Suggested Citation

  • Mutascu, Mihai, 2012. "Tax revenues under World Religions: a Panel Analysis," MPRA Paper 40337, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:40337
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    References listed on IDEAS

    as
    1. Noland, Marcus, 2005. "Religion and economic performance," World Development, Elsevier, vol. 33(8), pages 1215-1232, August.
    2. Guiso, Luigi & Sapienza, Paola & Zingales, Luigi, 2003. "People's opium? Religion and economic attitudes," Journal of Monetary Economics, Elsevier, vol. 50(1), pages 225-282, January.
    3. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
    4. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
    5. Torgler, Benno, 2006. "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, vol. 61(1), pages 81-109, September.
    6. Eisenhauer, Joseph G., 2008. "Ethical preferences, risk aversion, and taxpayer behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(1), pages 45-63, February.
    7. Richardson, Grant, 2008. "The relationship between culture and tax evasion across countries: Additional evidence and extensions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 67-78.
    8. Torgler, Benno, 2004. "Tax morale in Asian countries," Journal of Asian Economics, Elsevier, vol. 15(2), pages 237-266, April.
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    More about this item

    Keywords

    Tax revenues; religion; connections; panel-model; effects;
    All these keywords.

    JEL classification:

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

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