Aide publique au développement et transition fiscale
AbstractThis paper aims to analyze the impact of official development assistance (ODA) on tax transition in developing countries. First, we build qualitative indicators of tax transition taking into account the level as well as the composition of public revenue. Second, we provide theoretical explanations of how ODA can affect tax transition in an environment characterized by several divergent social interests. Te third step consists in econometrically analyzing the relationship between official development assistance and tax transition. Basing our estimates on a sample consisted of 106 developing countries over the period 1980-2005, we find that official development assistance significantly accelerates the transition and even more sustains it for at least five years. This result is robust to several specifications based on alternative measures of both foreign aid and tax transition.
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Bibliographic InfoPaper provided by CERDI in its series Working Papers with number 200901.
Date of creation: 2009
Date of revision:
Transition fiscale; aide publique au developpement;
Other versions of this item:
- Gbewopo Attila & Gérard Chambas & Jean-Louis Combes, 2011. "Aide publique au développement et transition fiscale," Working Papers halshs-00554343, HAL.
- NEP-ALL-2009-12-05 (All new papers)
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