Aid and Taxation in Ethiopia

Mascagni, Giulia

doi:10.1080/00220388.2016.1153070

dc.contributor.author	Mascagni, Giulia
dc.coverage.spatial	Ethiopia	en
dc.date.accessioned	2018-05-14T09:14:13Z
dc.date.available	2018-05-14T09:14:13Z
dc.date.issued	2016-05-12
dc.identifier.citation	Mascagni, G. (2016) Aid and Taxation in Ethiopia, The Journal of Development Studies, 52:12, 1744-1758.	en
dc.identifier.uri	https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13751
dc.description.abstract	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.	en
dc.language.iso	en	en
dc.publisher	Taylor and Francis	en
dc.relation.ispartofseries	The Journal of Development Studies;Vol 52
dc.rights	© 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-Nonommercial-Noerivatives license (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.	en
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/	en
dc.subject	Governance	en
dc.title	Aid and Taxation in Ethiopia	en
dc.type	Article	en
dc.rights.holder	Taylor and Francis	en
dc.identifier.externaluri	https://www.tandfonline.com/doi/pdf/10.1080/00220388.2016.1153070?needAccess=true	en
dc.identifier.team	Governance	en
dc.identifier.doi	10.1080/00220388.2016.1153070
rioxxterms.funder	Default funder	en
rioxxterms.identifier.project	Default project	en
rioxxterms.version	VoR	en
rioxxterms.versionofrecord	https://doi.org/10.1080/00220388.2016.1153070	en
rioxxterms.funder.project	9ce4e4dc-26e9-4d78-96e9-15e4dcac0642	en

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© 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-Nonommercial-Noerivatives license (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.

Except where otherwise noted, this item's license is described as © 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-Nonommercial-Noerivatives license (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.