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Significance People ought to care more about how the government spends their taxes compared with oil or foreign aid revenues. Yet, in developing countries, obfuscation by value-added taxes and citizens’ feelings of ownership over all public revenues may equalize distinctions. Four experiments in Ghana and Uganda conducted on citizens and members of parliament indicate no significant differences between taxes, aid, and oil in perceptions that the revenues will provide public goods or leak to corruption. All revenue types equally motivate citizens to demand accountability, prompting reevaluation of the claim that taxes promote greater political action. Citizens do see meaningful differences for aid delivered through nongovernmental organizations, suggesting that the channel of funds matters for accountability.

Oil and aid revenue produce equal demands for accountability as taxes in Ghana and Uganda