Sprache:
Englisch
Seiten:
Online-Ressource (1 online resource (28 p.))
Ausgabe:
Online-Ausg. World Bank E-Library Archive
Paralleltitel:
Knack, Stephen Sovereign Rents And The Quality of Tax Policy And Administration
Schlagwort(e):
Banks and Banking Reform
;
Bureaucratic quality
;
Country risk
;
Debt Markets
;
Developing countries
;
Development Economics and Aid Effectiveness
;
Economic Theory and Research
;
Economic development
;
Emerging Markets
;
Finance and Financial Sector Development
;
Governance
;
Governance Indicators
;
Health, Nutrition and Population
;
Human development
;
International bank
;
Law and Development
;
Macroeconomics and Economic Growth
;
Po
;
Private Sector Development
;
Rule of law
;
Tax
;
Tax Law
;
Tax policy
;
Tax systems
;
Taxation and Subsidies
;
Banks and Banking Reform
;
Bureaucratic quality
;
Country risk
;
Debt Markets
;
Developing countries
;
Development Economics and Aid Effectiveness
;
Economic Theory and Research
;
Economic development
;
Emerging Markets
;
Finance and Financial Sector Development
;
Governance
;
Governance Indicators
;
Health, Nutrition and Population
;
Human development
;
International bank
;
Law and Development
;
Macroeconomics and Economic Growth
;
Po
;
Private Sector Development
;
Rule of law
;
Tax
;
Tax Law
;
Tax policy
;
Tax systems
;
Taxation and Subsidies
;
Banks and Banking Reform
;
Bureaucratic quality
;
Country risk
;
Debt Markets
;
Developing countries
;
Development Economics and Aid Effectiveness
;
Economic Theory and Research
;
Economic development
;
Emerging Markets
;
Finance and Financial Sector Development
;
Governance
;
Governance Indicators
;
Health, Nutrition and Population
;
Human development
;
International bank
;
Law and Development
;
Macroeconomics and Economic Growth
;
Po
;
Private Sector Development
;
Rule of law
;
Tax
;
Tax Law
;
Tax policy
;
Tax systems
;
Taxation and Subsidies
Kurzfassung:
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 to alternative estimation methods. Fuel export revenues are also associated with lower-quality tax policy and administration, but this finding is somewhat sensitive to outliers. Non-fuel resource exports, in contrast, show no relationship to the efficiency of revenue mobilization
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