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 …

This paper reviews income distribution in developing (and transition) countries in recent decades. On average, before-tax … countries, developing countries in general have not been able to use tax and transfer policies effectively to reduce income …

cuts when deficit reduction needs are large independent of initial tax ratios. …

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 …

typically raise less revenue from domestic taxation, and that this creates governance problems because the lower domestic tax …

government consumption are more effective in shortening the crisis duration than those based on public investment or income tax …