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Education, Digitalization and Tax Evasion: International Evidence

Author

Listed:
  • Ali Uyar
  • Ramzi Benkraiem

    (Audencia Business School)

  • Khalil Nimer
  • Friedrich Schneider

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.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Ali Uyar & Ramzi Benkraiem & Khalil Nimer & Friedrich Schneider, 2022. "Education, Digitalization and Tax Evasion: International Evidence," Post-Print hal-04528369, HAL.
    • Handle: RePEc:hal:journl:hal-04528369
    DOI: 10.1080/01900692.2022.2082471
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    Cited by:

    1. Salvatore Ciucci, 2024. "Tax evasion, education and shadow economy," Economic Change and Restructuring, Springer, vol. 57(4), pages 1-16, August.

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