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Tax Revenues and Intelligence: A Cross-Sectional Evidence

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  • Kodila-Tedika, Oasis
  • Mutascu, Mihai

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

  • Kodila-Tedika, Oasis & Mutascu, Mihai, 2014. "Tax Revenues and Intelligence: A Cross-Sectional Evidence," MPRA Paper 57581, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:57581
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    References listed on IDEAS

    as
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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. 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..
    3. 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.
    4. 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.
    5. 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.
    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, 2015. "Intelligence, Human Capital and HIV/AIDS: Fresh Exploration," MPRA Paper 68320, University Library of Munich, Germany.
    8. 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.
    9. 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).

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    More about this item

    Keywords

    intelligence; tax revenues;

    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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