Detail práce

The Effect of Taxation on Education in Poor Countries

Autor: Bc. Veronika Vraná
Rok: 2014 - letní
Vedoucí: doc. Petr Janský Ph.D.
Typ práce: Bakalářská
Jazyk: Anglicky
Stránky: 48
Abstrakt: Primary education raises not only
the welfare of individuals, but society
as a whole. Most of the primary education is financed by state, whose main source of revenues
is taxes. Therefore,I aim to capture in this thesis the relationship between taxation and primary education
outcomes. I expect that with higher taxes, education expenditure will increase, which should improve the outcomes of primary education. I study this relationship using panel data on low-income and middle-income countries. I try to find the best model and I analyse the changes of outcomes caused by different specification or different indicator for education or taxation. The research finds a moderate
effect of taxation ( especially income taxes ) on
education. However, the results are not robust to changes of indicator or specification




Patria Finance