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Aid and Taxation: Exploring the Relationship Using New Data

Author

Listed:
  • Morrissey, Oliver
  • Prichard, Wilson
  • Torrance, Samantha

Abstract

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 21 by Oliver Morrissey, Wilson Prichard and Samantha Torrance. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper examines cross country evidence concerning the relationship between aid and taxation using a new dataset complied by the International Centre for Tax and Development (ICTD). It finds no support for the claim that aid reduces tax effort.

Suggested Citation

  • Morrissey, Oliver & Prichard, Wilson & Torrance, Samantha, 2016. "Aid and Taxation: Exploring the Relationship Using New Data," Working Papers 12790, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:12790
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12790
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    Citations

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    Cited by:

    1. Godin, M. & Hindriks, J., 2015. "A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries," LIDAM Discussion Papers CORE 2015028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. Djedje Hermann Yohou & Michaël Goujon & Bertrand Laporte & Samuel Guérineau, 2016. "Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects," Working Papers halshs-01321620, HAL.
    3. Prichard, Wilson, 2016. "Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research," World Development, Elsevier, vol. 80(C), pages 48-60.
    4. Ernesto Crivelli & Sanjeev Gupta, 2017. "Does Conditionality Mitigate the Potential Negative Effect of Aid on Revenues?," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1057-1074, July.
    5. Kyle McNabb, 2017. "Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017," WIDER Working Paper Series 184, World Institute for Development Economic Research (UNU-WIDER).
    6. Abrams M E Tagem, 2017. "Aid, Taxes and Government Spending: A Heterogeneous Cointegrated Panel Analysis," Discussion Papers 2017-02, University of Nottingham, CREDIT.
    7. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    8. Brun, Jean-François & Gnangnon, Sèna Kimm, 2017. "Does trade openness contribute to driving financing flows for development?," WTO Staff Working Papers ERSD-2017-06, World Trade Organization (WTO), Economic Research and Statistics Division.

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