This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive … association between net Official Development Assistance (ODA) and domestic tax revenues, but this relationship appears to have … are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid …

the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a … the major tax components. For each additional percentage point of GDP in resource revenues, there is a reduction in …

impact on tax revenue, with strongest improvement felt on taxes on goods and services, including the VAT. Revenue …, revenue conditionality appears to be more effective when targeted to a specific tax. These results hold after controlling for …