Tax in Development – Towards a Strategic Aid Approach
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The paper represents a step in the direction of thinking systematically about tax related aid efforts from a poverty and development perspective of an aid agency. It sets out a multi-tiered framework of some key indicators to enable a first ranking exercise for mostlow- and low-middle income countries that are potential candidates for such cooperation from an aid perspective.
CitationLundstøl, O. (2018) Tax in Development – Towards a strategic aid approach, ICTD Research in Brief 25, Brighton: IDS
Is part of seriesICTD Research in Brief;25
Rights holder© Institute of Development Studies, 2018
Bill and Melinda Gates Foundation