Work detail

The Effect of Taxation on Education in Poor Countries

Author: Bc. Veronika Vraná
Year: 2014 - summer
Leaders: doc. Petr Janský Ph.D.
Work type: Bachelors
Language: English
Pages: 48
Awards and prizes:
Abstract: 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


Česká Spořitelna


Patria Finance