Sovereign Rents and Quality of Tax Policy and Administration
Windfall revenues from foreign aid or natural resource exports can weaken governments' incentives to design or maintain efficient tax systems. Cross-country data for developing countries provide evidence for this hypothesis, using a World Bank indicator on "efficiency of revenue mobilizati...
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| Language: | EN |
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2012
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| Online Access: | http://hdl.handle.net/10986/4638 |