Aid Taxation And Development
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Aid Taxation And Development
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Author : Christopher S. Adam
language : en
Publisher: World Bank Publications
Release Date : 1998
Aid Taxation And Development written by Christopher S. Adam and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Africa, Sub-Saharan categories.
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.
Aid Taxation And Development
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Author : Christopher Scott Adam
language : en
Publisher:
Release Date : 2016
Aid Taxation And Development written by Christopher Scott Adam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Designing effective aid p ...
Tax And Development Aid Modalities For Strengthening Tax Systems
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-03-06
Tax And Development Aid Modalities For Strengthening Tax Systems written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-06 with categories.
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Tax And Development Aid Modalities For Strengthening Tax Systems
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-04-08
Tax And Development Aid Modalities For Strengthening Tax Systems written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-08 with categories.
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Critical Issues In Taxation And Development
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Author : Clemens Fuest
language : en
Publisher: MIT Press
Release Date : 2013-04-12
Critical Issues In Taxation And Development written by Clemens Fuest and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-12 with Business & Economics categories.
Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confronted by developing countries in raising revenue. After a comprehensive and insightful 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. Contributors Clemens Fuest, Timothy Goodspeed, Shafik Hebous, Michael Keen, Christian Lessmann, Boryana Madzharova, Giorgia Maffini, Gunther Markwardt, Jorge Martinez-Vazquez, Paola Profeta, Riccardo Puglisi, Nadine Riedel, Simona Scabrosetti, Johannes Stroebel, Mirco Tonin, Arthur van Benthem, Li Zhang, George Zodrow
Taxes And Development
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Author : Conor M. Savoy
language : en
Publisher: Rowman & Littlefield
Release Date : 2014-12-11
Taxes And Development written by Conor M. Savoy and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-11 with Political Science categories.
There is real promise for developing economies in the mobilization of their own domestic resources. For example, in 2010, tax revenue on the Africa continent was eight times larger than the foreign assistance received. And as aid levels from wealthy nations continue to be uncertain, countries have an impetus to finance their own development in order to deliver responsible, transparent public services—all of which require a strong tax base from the formal sector. The Global Partnership for Effective Development Co-operation, launched in 2011 at Busan, relies heavily on this principle of domestic resource mobilization as a means of country ownership. How we leverage the expertise of donor governments in partnership with local governments in implementing this agenda is key to its success.
Foreign Aid And Revenue
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Author : Ms.Dora Benedek
language : en
Publisher: International Monetary Fund
Release Date : 2012-07-01
Foreign Aid And Revenue written by Ms.Dora Benedek and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07-01 with Business & Economics categories.
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.
New Sources Of Development Finance
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Author : A. B. Atkinson
language : en
Publisher: OUP Oxford
Release Date : 2004-11-04
New Sources Of Development Finance written by A. B. Atkinson and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-11-04 with Business & Economics categories.
This is an open access publication, available online and distributed under the terms of the Creative Commons Attribution-Non Commercial-Share Alike 3.0 IGO licence (CC BY-NC-ND 3.0 IGO). It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. As their Millennium Development Goals, world leaders have pledged by 2015 to halve the number of people living in extreme poverty and hunger, to achieve universal primary education, to reduce child mortality, to halt the spread of HIV/AIDS, and to halve the number of people without safe drinking water. Achieving these goals requires a large increase in the flow of financial resources to developing countries - double the present development assistance from abroad. Examining innovative ways to secure these resources, this book sets out a framework for the economic analysis of different sources of funding, applying the tools of modern public economics to identify the key issues. It examines the role of new sources of overseas aid, considers the fiscal architecture and the lessons that can be learned from federal fiscal systems, asks how far increased transfers impose a burden on donors, and investigates how far one can separate raising resources from their use. In turn, the book examines global environmental taxes (such as a carbon tax) the taxation of currency transactions (the Tobin tax), a development-focused allocation of Special Drawing Rights by the IMF, the UK Government proposal for an International Finance Facility, increased private donations for development purposes, a global lottery (or premium bond), and increased remittances by emigrants. In each case, it considers the feasibility of the proposal and the resources that it can realistically raise. In each case, it offers new perspectives and insights into these new and controversial proposals.
Taxation Aid And Democracy
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Author : Odd-Helge Fjeldstad
language : en
Publisher:
Release Date : 2000
Taxation Aid And Democracy written by Odd-Helge Fjeldstad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Democracy categories.
"Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consolidation. This proposition is based on the reading of historical, political and economic literature, and it forms the general basis for a three-year research programme recently started. Namibia, Tanzania and Uganda are the case countries. The research aims to contribute to a better understanding of the evolution of tax systems in African countries. Furthermore, it aims to explore the constraints and options available for policy making on revenue mobilisation and democratisation. This paper presents the general outline of the research programme, and the major areas of research to be dealt with. "--cover.
Tax In Developing Countries
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Author : Great Britain: Parliament: House of Commons: International Development Committee
language : en
Publisher: The Stationery Office
Release Date : 2012-08-23
Tax In Developing Countries written by Great Britain: Parliament: House of Commons: International Development Committee and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-23 with Business & Economics categories.
This report highlights the importance of tax collection in developing countries, and recommends that the UK's aid programme should increase its focus on supporting tax authorities. This is equally valid for all forms of taxation, including VAT, personal income taxation and corporate taxation. It is also essential that taxes are paid on a fair and equal basis by all. New tax rules on developing countries, the Controlled Foreign Companies (CFC) rules are designed to discourage UK-owned corporations from using tax havens. Traditionally these rules have applied to all UK-owned corporations - both those operating in the UK and those operating overseas. Under the new rules, however, this will apply only to corporations operating in the UK, making it easier for those operating in developing countries to use tax havens. A number of NGOs have campaigned vigorously against the changes, with ActionAid estimating that developing countries may lose up to £4 billion in tax revenues as a result. The UK Government does not accept this estimate, but does not deny that there will be some cost to developing countries. The Committee recommends that - subject to the outcome of its own analysis - the Government should consider reversing the change as a matter of urgency. The Committee also received evidence which argued that the Government should require UK-owned companies to report their financial information on a country-by-country basis, rather than on an aggregate basis. The Government is reluctant to act unless other EU countries do likewise, but the Committee believes that it should act unilaterally