Tax revenues under World Religions: a Panel Analysis

Mihai Mutascu

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Tax revenues; religion; connections; panel-model; effects (search for similar items in EconPapers)
JEL-codes: C23 H20 Z12 (search for similar items in EconPapers)
Date: 2012-07
New Economics Papers: this item is included in nep-acc and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:40337

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