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dc.contributor.authorAlonso, José Antonioen
dc.contributor.authorGarcimartín, Carlosen
dc.date.accessioned2011-07-05-
dc.date.accessioned2012-10-24T12:02:21Z-
dc.date.available2012-10-24T12:02:21Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aThe University of Nottingham, Centre for Research in Economic Development and International Trade (CREDIT) |cNottinghamen
dc.relation.ispartofseries|aCREDIT Research Paper |x11/04en
dc.subject.jelO10en
dc.subject.jelO23en
dc.subject.jelO43en
dc.subject.ddc330en
dc.subject.keywordtax revenuesen
dc.subject.keywordtax efforten
dc.subject.keywordinternational aiden
dc.subject.keywordaid effectivenessen
dc.subject.keywordincome distributionen
dc.subject.stwEntwicklungshilfeen
dc.subject.stwSteuerpolitiken
dc.subject.stwÖffentliche Einnahmenen
dc.subject.stwWirtschaftswachstumen
dc.subject.stwEntwicklungsländeren
dc.titleDoes aid hinder tax efforts? More evidence-
dc.typeWorking Paperen
dc.identifier.ppn663597285en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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