Lucie Gadenne
Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability
University of Warwick
existing evidence suggests extra grant revenues lead little improvements public services developing countriesbut would governments spend tax revenues differently paper considers program invests tax capacity brazilian municipalities using variations timing program uptake find raises local tax revenues increase taxes used improve quantity quality municipal education infrastructure contrast increases grants municipalities discretion taxes impact measure local public infrastructure results suggest way governments financed matters governments spend increases tax revenues toward expenditures benefit citizens increases grant revenues jel h71 h75 h76 i21 i22 o15 r51