fbpx

Brief

ICTD Research in Brief 4

Donors, Aid and Taxation in Developing Countries – An overview

Published on 1 October 2013

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.

This research briefing draws on ICTD Working Paper 6 entitled Donors, Aid and Taxation in Developing Countries – An overview.

Cite this publication

Prichard, W., Brun, J-F., and Morrissey, O., (2013) Donors, Aid and Taxation in Developing Countries: An Overview, ICTD Research in Brief 4. Brighton: IDS.

Citation copied

Authors

Image of Wilson Prichard
Wilson Prichard

IDS Research Fellow and ICTD Chief Executive Officer

Oliver Morrissey

Publication details

published by
ICTD and IDS
language
English and French

Share

About this publication

Related content