Abstract
ABSTRACTWe 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.
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