Education, Digitalization and Tax Evasion: International Evidence
Ali Uyar,
Ramzi Benkraiem,
Khalil Nimer and
Friedrich Schneider ()
International Journal of Public Administration, 2024, vol. 47, issue 1, 41-56
Abstract:
We provide a worldwide investigation of the role of education in combatting tax evasion with the moderation effect of digitalization. The analysis is based on a data set for 142 countries. We find robust evidence that education quality significantly contributes to mitigating tax evasion. More specifically, quality of overall education, quality of math and science education, and quality of management schools are all influential in curbing tax evasion. This effect is particularly striking for countries showing a high level of digitalization in education. The results are robust to endogeneity concerns. In the end, the study suggests policymaking and educational implications.
Date: 2024
References: Add references at CitEc
Citations: View citations in EconPapers (1)
Downloads: (external link)
http://hdl.handle.net/10.1080/01900692.2022.2082471 (text/html)
Access to full text is restricted to subscribers.
Related works:
Working Paper: Education, Digitalization and Tax Evasion: International Evidence (2022)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:taf:lpadxx:v:47:y:2024:i:1:p:41-56
Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/lpad20
DOI: 10.1080/01900692.2022.2082471
Access Statistics for this article
International Journal of Public Administration is currently edited by Ali Farazmand
More articles in International Journal of Public Administration from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().