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dc.contributor.authorMascagni, Giulia
dc.coverage.spatialEthiopiaen
dc.date.accessioned2018-05-14T09:14:13Z
dc.date.available2018-05-14T09:14:13Z
dc.date.issued2016-05-12
dc.identifier.citationMascagni, G. (2016) Aid and Taxation in Ethiopia, The Journal of Development Studies, 52:12, 1744-1758.en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13751
dc.description.abstractThe 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.isoenen
dc.publisherTaylor and Francisen
dc.relation.ispartofseriesThe 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.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/en
dc.subjectGovernanceen
dc.titleAid and Taxation in Ethiopiaen
dc.typeArticleen
dc.rights.holderTaylor and Francisen
dc.identifier.externalurihttps://www.tandfonline.com/doi/pdf/10.1080/00220388.2016.1153070?needAccess=trueen
dc.identifier.teamGovernanceen
dc.identifier.doi10.1080/00220388.2016.1153070
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.versionofrecordhttps://doi.org/10.1080/00220388.2016.1153070en
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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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.