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Aide publique au développement et transition fiscale

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  • Joseph G. Attila

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Gérard Chambas

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Jean-Louis Combes

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

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.

Suggested Citation

  • Joseph G. Attila & Gérard Chambas & Jean-Louis Combes, 2011. "Aide publique au développement et transition fiscale," Working Papers halshs-00554343, HAL.
    • Handle: RePEc:hal:wpaper:halshs-00554343
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00554343
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    Cited by:

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    2. Rachid Boukbech & Ahmed Bousselhami & Elhadj Ezzahid, 2019. "Determinants of Tax Revenues: Evidence From a Sample of Lower Middle Income Countries," Applied Economics and Finance, Redfame publishing, vol. 6(1), pages 11-20, January.
    3. Boukbech, Rachid & Bousselhamia, Ahmed & Ezzahid, Elhadj, 2018. "Determinants of tax revenues: Evidence from a sample of Lower Middle Income countries," MPRA Paper 90268, University Library of Munich, Germany.
    4. Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
    5. Kodjo Adandohoin, 2021. "Tax transition in developing countries: do value added tax and excises really work?," International Economics and Economic Policy, Springer, vol. 18(2), pages 379-424, May.

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