Natural Resource Rents, Local Taxes, and Government Performance: Evidence from Colombia
比较了哥伦比亚地方政府税收收入与石油开采特许权使用费对治理的影响，发现税收收入对教育、健康和水等公共产品的促进作用更大，且能降低市长被纪律起诉的概率，而特许权使用费则相反。
Abstract I compare the impact of local tax revenue and royalties from the extraction of natural resources on governance in Colombian municipalities, leveraging plausibly exogenous variation from cadastral updates and fluctuations in the world price of oil. Higher tax revenue has a larger effect on local public goods in the areas of education, health, and water than a same-sized increase in oil royalties, despite earmarking of royalties for spending in these areas. Higher tax revenue also reduces the probability of a disciplinary prosecution against the municipal mayor, but the opposite is true for royalties, particularly for misbehavior related to public spending.