Cross-section and time-series analyses of the earmarking of taxes for highways in developing countries are presented. When 18 earmarking countries were compared with 19 in which no earmarking occurred, the average percentage of highway expenditure to gross investment was 9.9 percent for earmarking countries and 8.1 for non-earmarking countries. Statistical analysis demonstrates that this is not a significant difference. The correlation coefficient...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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1967/06/30
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Рабочий документ персонала
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SWP1
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1
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1
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2010/07/12
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Disclosed
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Earmarking of taxes for highway in developing countries
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road expenditure
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