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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2020.1
- 수록면
- 405 - 425 (21page)
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The main thrust of this article is to investigate the effect of general budget support (GBS) resources on tax revenue instability in recipient-countries, including when the latter experience higher economic growth volatility and higher terms of trade instability. The empirical findings suggest that GBS flows exert a negative effect on tax revenue instability, with the magnitude (in absolute value) of this negative effect being lower in Sub-Saharan African (SSA) countries compared to NonSSA countries in the sample. Additionally, the magnitude of the negative effect of GBS resources on tax revenue instability increases as countries experience higher economic growth volatility or greater terms of trade instability. It is worth noting that the magnitude of the GBS effect on tax revenue instability is small, including compared to other development aid inflows. Thus, from an economic perspective, GBS flows exert a lower effect on tax revenue instability than do other development aid flows.
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참고문헌 (49)
참고문헌 신청
Daron Acemoglu / 2003 / Institutional causes, macroeconomic symptoms: volatility, crises and growth / Journal of Monetary Economics 50(1):49~123
Joshua Aizenman / 2009 / Globalisation and Developing Countries – a Shrinking Tax Base? / The Journal of Development Studies 45(5):653~671
Kaisa Alavuotunki / 2019 / General budget support as an aid instrument-impact on economic growth / Review of Development Economics 23(1):231~255
Azam, J. -P. / 1999 / Aid dependence reconsidered
Merima Balavac / 2016 / The link between trade openness, export diversification, institutions and output volatility in transition countries / Economic Systems 40(2):273~287
Joshua Aizenman / 2009 / Globalisation and Developing Countries – a Shrinking Tax Base? / The Journal of Development Studies 45(5):653~671
Kaisa Alavuotunki / 2019 / General budget support as an aid instrument-impact on economic growth / Review of Development Economics 23(1):231~255
Azam, J. -P. / 1999 / Aid dependence reconsidered
Merima Balavac / 2016 / The link between trade openness, export diversification, institutions and output volatility in transition countries / Economic Systems 40(2):273~287
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