English, Article, Journal or magazine article edition: Aide publique au développement et transition fiscale Gbewopo ATTILA; Gérard CHAMBAS; Jean-Louis COMBES

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Bookmark: http://trove.nla.gov.au/version/121478
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Aide publique au développement et transition fiscale
Author
  • Gbewopo ATTILA
  • Gérard CHAMBAS
  • Jean-Louis COMBES
Physical Description
  • preprint
Notes
  • This paper aims to analyze the impact of official development assistance (ODA) on tax transition in developing countries. First, we build qualitative indicators of tax transition taking into account the level as well as the composition of public revenue. Second, we provide theoretical explanations of how ODA can affect tax transition in an environment characterized by several divergent social interests. Te third step consists in econometrically analyzing the relationship between official development assistance and tax transition. Basing our estimates on a sample consisted of 106 developing countries over the period 1980-2005, we find that official development assistance significantly accelerates the transition and even more sustains it for at least five years. This result is robust to several specifications based on alternative measures of both foreign aid and tax transition.
  • Transition fiscale, aide publique au developpement
  • RePEc:cdi:wpaper:1029
Language
  • English
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