Quantitative research on taxation is important to test which variables affect it and hence to identify strategies in order to boost tax revenue or change its composition. Albeit research on this topic is not recent, many authors have focused on developed countries, whereas others have avoided...

A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing cross-country empirical studies on the effects of aid on government...

A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing empirical studies on the effects of aid on government spending...

There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by estimating the impact of aid fragmentation on...