Series: IMF Working Papers
Author(s): Alexander Pivovarsky , Benedict Clements , Sanjeev Gupta , and Erwin Tiongson
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 2003
Keywords: revenue, tax effort, foreign debt, domestic borrowing, tax revenue, Taxation, Subsidies, and Revenue: General,
This paper examines the revenue response to inflows of foreign aid in 107 countries during the period 1970–2000, In particular, it investigates whether the impact of aid on the revenue effort depends on the...