Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download The Impact Of Foreign Aid On Taxation In Developing Countries full books in PDF, epub, and Kindle. Read online The Impact Of Foreign Aid On Taxation In Developing Countries ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Giulia Mascagni
Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.:/5 (847 download)
Download or read book The Impact of Foreign Aid on Taxation in Developing Countries written by Giulia Mascagni and published by . This book was released on 2008 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ms.Dora Benedek
Publisher : International Monetary Fund
ISBN 13 : 1475505345
Total Pages : 33 pages
Book Rating : 4.4/5 (755 download)
Download or read book Foreign Aid and Revenue written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2012-07-01 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 and grants are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid has a particularly strong negative effect on domestic tax revenues in low-income countries and in countries with relatively weak institutions.
Author : Nabamita Dutta
Publisher : Springer Nature
ISBN 13 : 3030221210
Total Pages : 302 pages
Book Rating : 4.0/5 (32 download)
Download or read book Lessons on Foreign Aid and Economic Development written by Nabamita Dutta and published by Springer Nature. This book was released on 2019-09-06 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: A response to the pressing need to address and clarify the substantial ambiguity within current literature, this edited volume aims to deepen readers’ understanding of the impact of foreign aid on development outcomes based on the latest findings in research over the past decade. Foreign aid has long been seen as one of two extremes: either beneficial or damaging, a blessing or a curse. Consequently, many readers perceive aid’s effectiveness based on the work of scholars who are assessing the impact of aid from one of two antithetical perspectives. This book takes a different approach, shedding light on recent research that can deepen our understanding of the complex relationship between aid and its aftereffects. Drawing from an extensive set of studies that have explored micro and macro impacts of foreign aid for recipient nations, chapter authors highlight more layered and nuanced findings, with a focus on donor characteristics, political motives, and an evaluation of aid projects and their effectiveness, including the differential impact based on type of aid. This volume is the first of its kind to unpack aid as a complex rather than a unitary concept and explore the wide areas of grey that have long enshrouded foreign aid.
Author : Jean-Louis Combes
Publisher : International Monetary Fund
ISBN 13 : 1484382692
Total Pages : 32 pages
Book Rating : 4.4/5 (843 download)
Download or read book What Does Aid Do to Fiscal Policy? New Evidence written by Jean-Louis Combes and published by International Monetary Fund. This book was released on 2016-06-09 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign aid is a sizable source of government financing for several developing countries and its allocation matters for the conduct of fiscal policy. This paper revisits fiscal effects of shifts in aid dependency in 59 developing countries from 1960 to 2010. It identifies structural shifts in aid dependency: upward shifts (structural increases in aid inflows) and downward shifts (structural decreases in aid inflows). These shifts are treated as shocks in aid dependency and treatment effect methods are used to assess the fiscal effects of aid. It finds that shifts in aid dependency are frequent and have significant fiscal effects. In addition to traditional evidence of tax displacement and “aid illusion,” we show that upward shifts and downward shifts in aid dependency have asymmetric effects on the fiscal accounts. Large aid inflows undermine tax capacity and public investment while large reductions in aid inflows tend to keep recipients’ tax and expenditure ratios unchanged. Moreover, the tax displacement effects tend to be temporary while the impact on expenditure items are persistent. Finally, we find that the undesirable fiscal effects of aid are more pronounced in countries with low governance scores and low absorptive capacity, as well as those with IMF-supported programs.
Author : Ernesto Crivelli
Publisher : International Monetary Fund
ISBN 13 : 1475533705
Total Pages : 28 pages
Book Rating : 4.4/5 (755 download)
Download or read book Does Conditionality Mitigate the Potential Negative Effect of Aid on Revenues? written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2016-09-07 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper assesses whether conditionality in IMF-supported programs has helped offset the potential negative effect of foreign aid on tax revenues. The analysis—carried out on panel data covering 1993–2012 for 111 low- and middle-income countries—shows that growing use of revenue conditionality by low-income countries partially offsets the depressing effect of foreign grants on tax revenue, particularly on taxes on goods and services. The impact of conditionality is strong in countries where aid dependence is high and where institutions are strong, suggesting that revenue conditionality cannot substitute for weak institutions in mitigating the negative effect of aid on tax revenue collection.
Author : Mr.Alexander Pivovarsky
Publisher : International Monetary Fund
ISBN 13 : 1451858833
Total Pages : 23 pages
Book Rating : 4.4/5 (518 download)
Download or read book Foreign Aid and Revenue Response written by Mr.Alexander Pivovarsky and published by International Monetary Fund. This book was released on 2003-09-01 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the revenue response to inflows of foreign aid in 107 countries during the period 1970–2000, In particular, it investigates whether the impact of aid on the revenue effort depends on the composition of aid (grants vis-à-vis loans). The results indicate that while concessional loans are associated with higher domestic revenue mobilization, the opposite is true of grants. On average, the dampening effect of grants on the revenue effort is modest. However, for those countries plagued by high levels of corruption, our results suggest that the decline in revenues completely offsets the increase in grants. The results are robust to various specifications.
Author : Christopher S. Adam
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4./5 ( download)
Download or read book Aid, Taxation, and Development written by Christopher S. Adam and published by World Bank Publications. This book was released on 1998 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing effective aid programs requires accurately diagnosing problems. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt by Africa's donors to recast the aid relationship from one that at best secures temporary policy changes to one that permanently alters institutions in favor of sustained growth and development. The design of effective aid programs depends on the diagnosis of the problem. To say that institutional failures are central to Africa's poor economic performance is not to repudiate early interpretations based on policy failures and capital shortages. Institutional failures produce policy failures that in turn produce capital shortages or the equivalent. Adam and O'Connell focus on the core of the evolving (mainly external) diagnosis of the African development problem, making these main points, among others: * Tax and taxlike distortions tend to be high and volatile in Africa. These influence the allocation of national wealth and can reduce both the level and productivity of domestic investment. The composition of domestic investment seems to be more important in explaining poor African growth than the level of domestic investment. * Policy-generated uncertainty (under-emphasized in the literature) can activate socially inefficient self-insurance mechanisms that reduce growth. When leaders have substantial discretion about policy, as they do in most African countries, executive transitions become a major source of uncertainty. * Patronage is heavily used in African systems of personal rule. Governments use distortionary taxes to finance transfers to politically powerful groups. * A government that is captive to a favored group will trade off growth for transfers, if the group is small enough relative to the government's disposable resources. In such a case, conditional aid can be ineffective in spurring growth and investment, even when the potential gains from aid are great. * Conditionality is required to secure the gains from aid when nonrepresentative political structures generate a conflict of interest between donors and recipient governments. When donors are in a strong bargaining position, conditionality agreements that mandate a reduction in distortionary taxes will also require that some part of lost revenues be made up by cuts in politically motivated transfers. But policy conditionality is difficult to enforce and even when perfectly enforceable is subject to the problem of aid dependency. * To avoid aid dependency, donors must focus on conditionality that shifts the no aid point. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt by Africa's donors to recast the aid relationship from one that at best secures temporary policy changes to one that permanently alters institutions in favor of sustained growth and development. This paper-a product of the Development Research Group-is part of the research project Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa (RPO 680-18). The study was funded by the Bank's Research Support Budget.
Author : Abrams M. E. Tagem
Publisher :
ISBN 13 : 9789292672416
Total Pages : 0 pages
Book Rating : 4.6/5 (724 download)
Download or read book Aid, Taxes, and Government Spending written by Abrams M. E. Tagem and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing empirical studies on the effects of aid on government spending neglect variable time-series properties, cross-country (recipient) heterogeneity, and the potential for cross-country correlation. This paper examines the impact of foreign aid and taxes on government spending for a sample of 69 developing countries over 1980-2013, taking account of dynamics characterizing fiscal data, cross-country heterogeneity, and the distorting impact of cross-section dependence. Our econometric approach addresses these problems by applying the Pesaran (2006) common correlated effects mean group estimator. We show that spending, net aid (as well as variants including grants and loans), and taxes comprise an equilibrium (cointegrated) relation. Our results provide robust evidence of a positive, long-run (as well as short-run) association between aid and spending. On average, the aid coefficients are positive but smaller than the tax coefficients, indicating that, in the long run and short run, taxes have a stronger association with expenditures than aid.
Author : Janine L. Bowen
Publisher : Routledge
ISBN 13 : 0429667698
Total Pages : 104 pages
Book Rating : 4.4/5 (296 download)
Download or read book Foreign Aid and Economic Growth written by Janine L. Bowen and published by Routledge. This book was released on 2019-05-23 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in 1998, this book provides an empirical analysis of the impact of foreign economic aid in 67 developed countries over a 19 year period. The results include the relationships between aid and growth and the implication that methodologies traditionally used have been largely responsible for inconsistent findings in the past.
Author : Byron Lew
Publisher : Edward Elgar Publishing
ISBN 13 : 1783474599
Total Pages : 648 pages
Book Rating : 4.7/5 (834 download)
Download or read book Handbook on the Economics of Foreign Aid written by Byron Lew and published by Edward Elgar Publishing. This book was released on 2015-10-30 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: It would be fair to say that foreign aid today is one of the most important factors in international relations and in the national economy of many countries – as well as one of the most researched fields in economics. Although much has been written on the subject of foreign aid, this book contributes by taking stock of knowledge in the field, with chapters summarizing long-standing debates as well as the latest advances. Several contributions provide new analytical insights or empirical evidence on different aspects of aid, including how aid may be linked to trade and the motives for aid giving. As a whole, the book demonstrates how researchers have dealt with increasingly complex issues over time – both theoretical and empirical – on the allocation, impact, and efficacy of aid, with aid policies placed at the center of the discussion. In addition to students, academics, researchers, and policymakers involved in development economics and foreign aid, this Handbook will appeal to all those interested in development issues and international policies.
Author : Paul Mosley
Publisher : University Press of Kentucky
ISBN 13 : 9780813133010
Total Pages : 286 pages
Book Rating : 4.1/5 (33 download)
Download or read book Foreign Aid, Its Defense and Reform written by Paul Mosley and published by University Press of Kentucky. This book was released on 1987 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Finn Tarp
Publisher : Routledge
ISBN 13 : 1134608489
Total Pages : 415 pages
Book Rating : 4.1/5 (346 download)
Download or read book Foreign Aid and Development written by Finn Tarp and published by Routledge. This book was released on 2000-08-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aid has worked in the past but can be made to work better in the future. This book offers important new research and will appeal to those working in economics, politics and development studies as well as to governmental and aid professionals.
Author : Clemens Fuest
Publisher : MIT Press
ISBN 13 : 0262018977
Total Pages : 253 pages
Book Rating : 4.2/5 (62 download)
Download or read book Critical Issues in Taxation and Development written by Clemens Fuest and published by MIT Press. This book was released on 2013 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributions in this book analyse the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. After a comprehensive overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions.
Author :
Publisher : World Bank Publications
ISBN 13 : 9780195211238
Total Pages : 164 pages
Book Rating : 4.2/5 (112 download)
Download or read book Assessing Aid written by and published by World Bank Publications. This book was released on 1998 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assessing Aid determines that the effectiveness of aid is not decided by the amount received but rather the institutional and policy environment into which it is accepted. It examines how development assistance can be more effective at reducing global poverty and gives five mainrecommendations for making aid more effective: targeting financial aid to poor countries with good policies and strong economic management; providing policy-based aid to demonstrated reformers; using simpler instruments to transfer resources to countries with sound management; focusing projects oncreating and transmitting knowledge and capacity; and rethinking the internal incentives of aid agencies.
Author : Mark McGillivray
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.3/5 ( download)
Download or read book Fiscal Effects of Aid written by Mark McGillivray and published by . This book was released on 2001 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Peter Boone
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 ( download)
Download or read book Politics and the Effectiveness of Foreign Aid written by Peter Boone and published by . This book was released on 1995 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Critics of foreign aid programs have long argued that poverty reflects government failure. In this paper I analyze the effectiveness of foreign aid programs to gain insights into political regimes in aid recipient countries. My analytical framework shows how three stylized political/economic regimes labeled egalitarian, elitist and laissez-faire would use foreign aid. I then test reduced form equations using data on nonmilitary aid flows to 96 countries. I find that models of elitist political regimes best predict the impact of foreign aid. Aid does not significantly increase investment and growth, nor benefit the poor as measured by improvements in human development indicators, but it does increase the size of government. I also find that the impact of aid does not vary according to whether recipient governments are liberal democratic or highly repressive. But liberal political regimes and democracies, ceteris paribus, have on average 30% lower infant mortality than the least free regimes. This may be due to greater empowerment of the poor under liberal regimes even though the political elite continues to receive the benefits of aid programs. An implication is that short term aid targeted to support new liberal regimes may be a more successful means of reducing poverty than current programs.
Author : Roger Riddell
Publisher : James Currey
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.F/5 ( download)
Download or read book Foreign Aid Reconsidered written by Roger Riddell and published by James Currey. This book was released on 1987 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
