Donors, Aid and Taxation in Developing Countries -- An Overview

ICTD Research in Brief, Issue 4, October 2013

2 Pages Posted: 17 May 2014

See all articles by Wilson Prichard

Wilson Prichard

University of Toronto - Institute of Development Studies (IDS)

Jean-Francois Brun

Universite d'Auvergne - Clermont 1 - CERDI

Oliver Morrissey

University of Nottingham - Development Economics

Date Written: October 01, 2013

Abstract

We are pleased to present the fourth in our new publication series, ICTD Research in Brief -- two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals. This paper explores the direct impact of donor supported tax reform efforts; the indirect impact of aid and related donor policies on domestic tax effort; the potentially perverse effects of tax-related conditionality; and the impact of broader donor policies including global tax arrangements. It makes detailed recommendations about future donor support for tax reform.

Keywords: taxation; tax reform; foreign aid; donors; tax effort; conditionality, Research in Brief

Suggested Citation

Prichard, Wilson and Brun, Jean-Francois and Morrissey, Oliver, Donors, Aid and Taxation in Developing Countries -- An Overview (October 01, 2013). ICTD Research in Brief, Issue 4, October 2013, Available at SSRN: https://ssrn.com/abstract=2437822

Wilson Prichard (Contact Author)

University of Toronto - Institute of Development Studies (IDS) ( email )

Library Road
Brighton, Toronto BN1 9RE
United Kingdom

Jean-Francois Brun

Universite d'Auvergne - Clermont 1 - CERDI ( email )

65 Boulevard Francois Mitterrand
63000 Clermont-Ferrand Cedex 1
France

Oliver Morrissey

University of Nottingham - Development Economics ( email )

University Park
Nottingham, NG8 1BB
United Kingdom
+44 (0)115 9515475 (Phone)
+44 (0)115 951 4159 (Fax)

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