Sovereign Rents and the Quality of Tax Policy and Administration
The availability of windfall revenues from natural resource exports or foreign aid potentially weakens governments' incentives to design efficient tax systems. Cross-country data for developing countries provide evidence for this hypothesis, u...
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| Format: | Policy Research Working Paper |
| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2008/11/10002285/sovereign-rents-quality-tax-policy-administration http://hdl.handle.net/10986/6353 |