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文章基本信息

  • 标题:Tax Revenues under World Religions: A Panel Analysis
  • 本地全文:下载
  • 作者:Mihai Mutascu
  • 期刊名称:Economic Research Guardian
  • 印刷版ISSN:2247-8531
  • 出版年度:2013
  • 卷号:3
  • 期号:2
  • 页码:154-168
  • 出版社:Weissberg Publishing
  • 摘要: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 socio- political control variables. The main finding reveals that collected tax revenues tend to increase only in the countries with dominant Buddhist religion.
  • 关键词:Tax revenues; Religion; Connections; Panel-model; Effects; Tax policy
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