Aid and Taxation: Exploring the Relationship Using New Data

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.

Résumé du document de travail 21 par Oliver Morrissey, Wilson Prichard et Samantha Torrance. Ce document examine des données transnationales concernant la relation entre les aides et la fiscalité en utilisant un nouvel ensemble de données compilé par l’International Centre for Tax and Development (ICTD). Il n’en ressort aucun argument permettant de supporter l’affirmation selon laquelle l’aide réduit l’effort fiscal.