“…The findings are mixed: some studies do not observe a significant correlation (Dubin et al ., 1987, 1990; Wilson and Sheffrin, 2005), while others report education variables to have a negative impact on compliance measures (Witte and Woodbury, 1985; Beron et al ., 1992, Chan et al ., 2000, Ritsema et al ., 2003), or a positive effect on tax fraud (Groot and van den Brink, 2010). Finally, there is also evidence that educational attainments mitigate tax evasion activities (Dubin and Wilde, 1988; Richardson, 2006; Gërxhani, 2007). Furthermore, the relationship between education and tax morale, i.e., the intrinsic motivation to comply with tax laws, has been studied (Torgler, 2005; Frey and Torgler, 2007; Torgler, 2007, pp.…”