{"title":"Aid and Taxation: Exploring the Relationship Using New Data","authors":"O. Morrissey, W. Prichard, S. Torrance","doi":"10.2139/ssrn.2496453","DOIUrl":null,"url":null,"abstract":"This ICTD Research in Brief is a two-page summary of ICTD Working Paper 21 by Oliver Morrissey, Wilson Prichard and Samantha Torrance. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper examines cross country evidence concerning the relationship between aid and taxation using a new dataset complied by the International Centre for Tax and Development (ICTD). It finds no support for the claim that aid reduces tax effort.","PeriodicalId":309442,"journal":{"name":"PSN: Foreign Aid (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2014-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"44","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"PSN: Foreign Aid (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2496453","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 44
Abstract
This ICTD Research in Brief is a two-page summary of ICTD Working Paper 21 by Oliver Morrissey, Wilson Prichard and Samantha Torrance. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper examines cross country evidence concerning the relationship between aid and taxation using a new dataset complied by the International Centre for Tax and Development (ICTD). It finds no support for the claim that aid reduces tax effort.
这份ICTD研究简报是Oliver Morrissey, Wilson Prichard和Samantha Torrance对ICTD工作文件21的两页总结。本系列的目标读者是政策制定者、税务管理员、研究人员以及其他兴趣浓厚、时间紧迫的人。本文使用国际税收与发展中心(ICTD)编制的新数据集，研究了有关援助与税收之间关系的跨国证据。它没有发现援助减少税收努力的说法得到支持。
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