This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive … association between net Official Development Assistance (ODA) and domestic tax revenues, but this relationship appears to have … are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid …

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …