Aide publique au développement et transition fiscale
This 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.
|Date of creation:||2009|
|Date of revision:|
|Contact details of provider:|| Postal: 65 Bd. F. Mitterrand, 63000 Clermont-Ferrand|
Phone: (33-4) 73 17 74 00
Fax: (33-4) 73 17 74 28
Web page: http://cerdi.org/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Keen, Michael & Lockwood, Ben, 2010.
"The value added tax: Its causes and consequences,"
Journal of Development Economics,
Elsevier, vol. 92(2), pages 138-151, July.
- Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Ben Lockwood & Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 07/183, International Monetary Fund.
- Drazen, A. & Grilli, V., 1991.
"The Benefits of Crisis for Economic Reforms,"
27-91, Tel Aviv.
- Jean-François Brun & Gérard Chambas & Jean-Louis Combes, 2011.
"Recettes publiques des pays en développement. Méthode d'évaluation,"
- Jean-Louis COMBES & Gérard CHAMBAS & Jean-François BRUN, 2006. "Recettes publiques des pays en développement. Méthode d’évaluation," Working Papers 200611, CERDI.
- Gérard CHAMBAS & Jean-François BRUN & Martial LAURENT, 2007.
"Economie politique de la réforme de transition fiscale : le cas du Maroc,"
- Jean-François Brun & Gérard Chambas & Martial Laurent, 2011. "Economie politique de la réforme de transition fiscale : le cas du Maroc," Working Papers halshs-00557066, HAL.
- Collier, Paul, 2006. "Is Aid Oil? An Analysis Of Whether Africa Can Absorb More Aid," World Development, Elsevier, vol. 34(9), pages 1482-1497, September.
- Heller, Peter S, 1975. "A Model of Public Fiscal Behavior in Developing Countries: Aid, Investment, and Taxation," American Economic Review, American Economic Association, vol. 65(3), pages 429-45, June.
- Alessandra Casella & Barry Eichengreen, 1994.
"Can Foreign Aid Accelerate Stabilization?,"
NBER Working Papers
4694, National Bureau of Economic Research, Inc.
- Michael Keen, 2007.
International Tax and Public Finance,
Springer, vol. 14(4), pages 365-381, August.
- Alesina, Alberto & Weder, Beatrice, 2002.
"Do Corrupt Governments Receive Less Foreign Aid?,"
4553011, Harvard University Department of Economics.
- Ouattara, B., 2006. "Foreign aid and government fiscal behaviour in developing countries: Panel data evidence," Economic Modelling, Elsevier, vol. 23(3), pages 506-514, May.
- Alesina, A. & Drazen, A., 1991.
"Why Are Stabilizations Delayed?,"
6-91, Tel Aviv - the Sackler Institute of Economic Studies.
- Andrew Berg & Anne O. Krueger, 2003. "Trade, Growth, and Poverty: A Selective Survey," IMF Working Papers 03/30, International Monetary Fund.
- Tavares, Jose, 2003. "Does foreign aid corrupt?," Economics Letters, Elsevier, vol. 79(1), pages 99-106, April.
- Alesina, Alberto & Perotti, Roberto, 1994. "The Political Economy of Growth: A Critical Survey of the Recent Literature," World Bank Economic Review, World Bank Group, vol. 8(3), pages 351-71, September.
- SÃ²nia MuÃ±oz & Stanley Sang-Wook Cho, 2003. "Social Impact of a Tax Reform: The Case of Ethiopia," IMF Working Papers 03/232, International Monetary Fund.
- Khan, Haider Ali & Hoshino, Eiichi, 1992. "Impact of foreign aid on the fiscal behavior of LDC governments," World Development, Elsevier, vol. 20(10), pages 1481-1488, October.
- Raul Labán & Federico Sturzenegger, 1994. "Distributional Conflict, Financial Adaptation And Delayed Stabilizations," Economics and Politics, Wiley Blackwell, vol. 6(3), pages 257-276, November.
When requesting a correction, please mention this item's handle: RePEc:cdi:wpaper:1029. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vincent Mazenod)
If references are entirely missing, you can add them using this form.