Sovereign rents and the quality of tax policy and administration (English)

The availability of windfall revenues from natural resource exports or foreign aid potentially weakens governments' incentives to design efficient tax systems. Cross-country data for developing countries provide evidence for this hypothesis, using a World Bank indicator of "efficiency of revenue mobilization." Aid's negative effects on the quality of tax systems are robust to correcting for potential reverse causality, to changes in the sample, and...

DETAILS

Author

Knack,Stephen;
Document Date
2008/11/01
Document Type
Policy Research Working Paper
Report Number
WPS4773
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2010/07/01
Disclosure Status
Disclosed
Doc Name
Sovereign rents and the quality of tax policy and administration
Keywords
determinants of tax revenue

DOWNLOADS

COMPLETE REPORT

Official version of document (may contain signatures, etc)

Official PDF
TXT*
Total Downloads** : 1498
Download Stats
*The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity.

Citation

Knack,Stephen.

Sovereign rents and the quality of tax policy and administration (English). Policy Research working paper ; no. WPS 4773 Washington, DC: World Bank. http://documents.worldbank.org/curated/en/929441468157517973

Sovereign rents and the quality of tax policy and administration (English)

DETAILS

DOWNLOADS

COMPLETE REPORT

Citation

RELATED LINKS

SUBSCRIBE TO EMAIL ALERTS