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{
  "type": "document",
  "metadata_information": {
    "title": "Sovereign rents and the quality of tax policy and administration",
    "idno": "10002285",
    "producers": [
      {
        "name": "Library",
        "abbr": "ITSKI",
        "affiliation": "World Bank",
        "role": "Curation"
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    ],
    "production_date": "2024-05-12",
    "version": "R script, from D&R API, generated on 2024-05-12"
  },
  "document_description": {
    "title_statement": {
      "idno": "10002285",
      "title": "Sovereign rents and the quality of tax policy and administration",
      "sub_title": "",
      "alternate_title": "",
      "translated_title": ""
    },
    "authors": [
      {
        "first_name": "",
        "initial": "",
        "last_name": "",
        "affiliation": "",
        "full_name": "Knack, Stephen"
      }
    ],
    "date_created": "2008-11-01",
    "date_available": "2010-07-01",
    "date_published": "2010-07-01",
    "identifiers": [
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        "type": "World Bank D&R",
        "identifier": "10002285"
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        "type": "World Bank ID",
        "identifier": "090224b0828b3364"
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        "identifier": "090224b0828b3364"
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      {
        "type": "DOI",
        "identifier": ""
      }
    ],
    "type": "Policy Research Working Paper",
    "abstract": "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, using a World Bank indicator of \"efficiency of revenue mobilization.\" Aid's negative effects on the quality of tax systems are robust to correcting for potential reverse causality, to changes in the sample, and to alternative estimation methods. Fuel export revenues are also associated with lower-quality tax policy and administration, but this finding is somewhat sensitive to outliers. Non-fuel resource exports, in contrast, show no relationship to the efficiency of revenue mobilization.",
    "ref_country": [
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    "spatial_coverage": "The World Region",
    "languages": [
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        "code": "en"
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    ],
    "volume": "1",
    "number": "WPS4773",
    "url": "http://documents.worldbank.org/curated/en/929441468157517973/pdf/WPS4773.pdf",
    "contacts": [
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        "name": "Documents and Reports Help Desk",
        "affiliation": "World Bank",
        "email": "documents@worldbank.org",
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      }
    ],
    "usage_terms": "See World Bank Access to Information (https://www.worldbank.org/en/access-to-information)",
    "disclaimer": "The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.",
    "security_classification": "Public",
    "keywords": [
      {
        "id": "",
        "name": "determinants of tax revenue",
        "vocabulary": "World Bank",
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        "name": "tax policy and administration",
        "vocabulary": "World Bank",
        "uri": ""
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        "id": "",
        "name": "fuel export",
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      {
        "id": "",
        "name": "personal income tax rate",
        "vocabulary": "World Bank",
        "uri": ""
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        "name": "quality of public service",
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        "name": "annual per capita income",
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      },
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        "id": "",
        "name": "efficiency of tax policy",
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      },
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