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dc.contributor.authorAlonso, José Antonioen_US
dc.contributor.authorGarcimartín, Carlosen_US
dc.date.accessioned2011-07-05en_US
dc.date.accessioned2012-10-24T12:02:21Z-
dc.date.available2012-10-24T12:02:21Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/65466-
dc.description.abstractDuring recent years, new doubts about the effectiveness of international aid have emerged. One of the arguments employed to justify this sceptical view is that aid can hinder tax effort in developing countries. Nevertheless, empirical research on the aid-tax nexus is inconclusive and it shows some shortcomings in the tax database employed and in the variables considered in the estimation. The main goal of this article is to overcome these shortcomings. The main results are twofold: i) income distribution is a crucial determinant of tax revenues; and ii) once income distribution is taken into account, aid shows no significant impact on tax revenue; not even when we control for institutional quality.en_US
dc.language.isoengen_US
dc.publisherCentre for Research in Economic Development and International Trade, Univ. of Nottingham Nottinghamen_US
dc.relation.ispartofseriesCREDIT Research Paper 11/04en_US
dc.subject.jelO10en_US
dc.subject.jelO23en_US
dc.subject.jelO43en_US
dc.subject.ddc330en_US
dc.subject.keywordtax revenuesen_US
dc.subject.keywordtax efforten_US
dc.subject.keywordinternational aiden_US
dc.subject.keywordaid effectivenessen_US
dc.subject.keywordincome distributionen_US
dc.subject.stwEntwicklungshilfeen_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwÖffentliche Einnahmenen_US
dc.subject.stwWirtschaftswachstumen_US
dc.subject.stwEntwicklungsländeren_US
dc.titleDoes aid hinder tax efforts? More evidenceen_US
dc.typeWorking Paperen_US
dc.identifier.ppn663597285en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CREDIT Research Papers, The University of Nottingham

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