Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries

Odd Fjeldstad

No wp-2013-010, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention to the extent and effectiveness of the aid they provide, and to ensuring that they support rather than discourage the developing countries' own revenue-raising efforts.

Keywords: Economic assistance and foreign aid; Economic development; Taxation (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (13)

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