This article analyses the impact of the electoral calendar on the composition of tax revenue (direct versus indirect taxes). It thus represents an extension of traditional political budget-cycle analyses assessing the impact of elections on overall revenue. We appeal to the opportunistic...

To what extent differences across developing countries in their domestic tax mobilisation can be explained by their political regime? Using a panel of 66 developing countries over 1990-2005, we found that democracy matters for achieving higher domestic taxes mobilisation. The constraints on the...

Dans cet article nous analysons l'impact de la volatilité des prix des matières premières sur les recettes fiscales des pays en développement, alors que la littérature s'est principalement concentrée sur son effet sur la croissance économique. Notre analyse quantitative porte sur 80 pays...

This paper explores the impact of foreign aid on firm growth for a panel of 4,342 firms in 29 developing countries, 11 of which are in Africa. Using the World Bank Enterprise Surveys data and controlling for firm fixed effects, we find a positive impact of foreign aid on firms' sales growth....