| Description |
1 online resource (34 pages) : illustrations |
| Series |
IMF Working Paper, WP/12/186 |
|
IMF working paper.
|
| Contents |
Cover; Abstract; Contents; I. Introduction; Figures; 1. Average Net ODA and Tax Revenue in Low-and Middle-Income Countries; II. Literature Review; III. Methodology and Data; A. Empirical Specification; B. Estimation; C. Data; 2. Average Taxes and Total Net ODA, 1980-2009; IV. Results; Tables; 1. Net ODA Grants and Loans and Total Tax Revenues; 3. Structural Benchmarks and Indicative Targets in IMF-Supported Programs; 2. Effect of Net ODA Grants and Loans on Each Type of Tax Revenue; 3. Effect of ODA on Total Tax Revenue by Countries' Income Level |
|
4. Effect of ODA on Total Tax Revenue by Region5. Impact of ODA on Total Tax Revenue in Countries with Weak Institutions; V. Concluding Remarks; Appendixes; I. Data; II. Full Set of Controls; III. Revenue Impact of ODA Grants; References |
| Summary |
This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for the period 1980 - 2009. Overall, our results support earlier findings of a negative association between net Official Development Assistance (ODA) and domestic tax revenues, but this relationship appears to have weakened in reflection of greater efforts at mobilizing domestic revenues in many countries. The composition of net ODA matters: ODA grants are associated with lower revenues, while ODA loans are not. The paper further finds that net ODA a |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from PDF title page (ebrary, viewed August 12, 2014) |
| Subject |
Economic assistance -- Developing countries
|
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Loans, Foreign -- Developing countries.
|
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Revenue -- Developing countries -- Effect of economic assistance on
|
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BUSINESS & ECONOMICS -- Industries -- General.
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Economic assistance
|
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Loans, Foreign
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Developing countries
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| Form |
Electronic book
|
| Author |
Benedek, Dora, organizer
|
|
International Monetary Fund.
|
| ISBN |
9781475528084 |
|
1475528086 |
|
