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Aid and Taxation in Ethiopia

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journal contribution
posted on 2024-09-05, 22:09 authored by Giulia Mascagni
The relation between aid and taxation is largely contested in the literature. On the one hand, aid may act as a substitute for tax revenue and thus have a crowding-out effect. It can also have a detrimental effect on domestic tax institutions. On the other hand, it can promote and support tax mobilisation through policy advice, technical assistance, and conditionality, in addition to more indirect channels. The case of Ethiopia supports the existence of a positive relation between aid and tax, which occurs mainly through policy advice and technical assistance rather than conditionality. This finding is grounded in both quantitative and qualitative analysis.

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History

Publisher

Taylor and Francis

Citation

Mascagni, G. (2016) Aid and Taxation in Ethiopia, The Journal of Development Studies, 52:12, 1744-1758.

Series

The Journal of Development Studies Vol 52

Version

  • VoR (Version of Record)

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Article

Copyright holder

Taylor and Francis

Country

Ethiopia

Language

en

IDS team

Governance

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Default project::9ce4e4dc-26e9-4d78-96e9-15e4dcac0642::600

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    International Centre for Tax and Development

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