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dc.contributor.authorMorrissey, Oliver
dc.contributor.authorPrichard, Wilson
dc.contributor.authorTorrance, Samantha
dc.date.accessioned2016-03-23T14:19:27Z
dc.date.available2016-03-23T14:19:27Z
dc.date.issued2014-09
dc.identifier.citationMorrissey, 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.isbn978-1-78118-174-4
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/10252
dc.descriptionforeign aid; government revenue; taxation.en
dc.description.abstractThis 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.sponsorshipDfID, NORADen
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Working Paper;21
dc.rightsAid 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 be made only under the following conditions: – with the prior permission of the publisher; or - with a licence from the Copyright Licensing Agency Ltd., 90 Tottenham Court Road, London W1P 9HE, UK, or from another national licensing agency; or - under the terms set out below. This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other circumstances, or for reuse in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable. Available from: The International Centre for Tax and Development 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/publicationsen
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectEconomic Developmenten
dc.titleAid and Taxation: Exploring the Relationship Using New Dataen
dc.typeIDS Working Paperen
dc.rights.holderInstitute of Development Studiesen
dc.identifier.externalurihttp://www.ictd.ac/ju-download/2-working-papers/14-aid-and-taxation-exploring-the-relationship-using-new-data


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