dc.contributor.author | Morrissey, Oliver | |
dc.contributor.author | Prichard, Wilson | |
dc.contributor.author | Torrance, Samantha | |
dc.date.accessioned | 2016-03-23T14:19:27Z | |
dc.date.available | 2016-03-23T14:19:27Z | |
dc.date.issued | 2014-09 | |
dc.identifier.citation | Morrissey, O., Prichard, W. and Torrance, S. (2014) Aid and Taxation: Exploring the Relationship Using New Data. ICTD Working Paper 21. Brighton: IDS. | en |
dc.identifier.isbn | 978-1-78118-174-4 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/10252 | |
dc.description | foreign aid; government revenue; taxation. | en |
dc.description.abstract | This paper examines cross-country evidence concerning the relationship between aid and
taxation using a new dataset compiled by the International Centre for Tax and Development
(ICTD), and including some extensions to the empirical specification common in the
literature. We are unable to replicate the key findings of Gupta et al. (2004) and Benedek et
al. (2012), that there is a negative effect of grants on tax effort while loans are positively
associated with revenue, and find no support for the broader claim that aid reduces tax effort.
In general we find that there is no consistent significant relationship between aid and tax
performance. In the specifications where they are significant, net aid, grants and loans are
usually positively associated with government revenue, although the significance is often
weak and the results are not robust to alternative specifications and estimators. When the
analysis is restricted to a sub-sample of Sub-Saharan African countries, the positive effect of loans persists but other aid variables are insignificant. | en |
dc.description.sponsorship | DfID, NORAD | en |
dc.language.iso | en | en |
dc.publisher | Institute of Development Studies | en |
dc.relation.ispartofseries | ICTD Working Paper;21 | |
dc.rights | Aid and Taxation: Exploring the Relationship Using New Data
Oliver Morrissey, Wilson Prichard and Samantha Torrance
ICTD Working Paper 21
First published by the Institute of Development Studies in September 2014
© Institute of Development Studies 2014
ISBN: 978-1-78118-174-4
A catalogue record for this publication is available from the British Library.
All rights reserved. Reproduction, copy, transmission, or translation of any part of this publication may
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This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for
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Available from:
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at the Institute of Development Studies,
Brighton BN1 9RE, UK
Tel: +44 (0) 1273 606261 Fax: +44 (0) 1273 621202
E-mail: info@ictd.ac.uk
Web: www.ictd/en/publications | en |
dc.rights.uri | http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf | en |
dc.subject | Economic Development | en |
dc.title | Aid and Taxation: Exploring the Relationship Using New Data | en |
dc.type | IDS Working Paper | en |
dc.rights.holder | Institute of Development Studies | en |
dc.identifier.externaluri | http://www.ictd.ac/ju-download/2-working-papers/14-aid-and-taxation-exploring-the-relationship-using-new-data | |