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...
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2008/11/01
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Documento de trabalho sobre pesquisa de políticas
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WPS4773
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1
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1
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2010/07/01
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Disclosed
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Sovereign rents and the quality of tax policy and administration
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determinants of tax revenue
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