Research in Brief

Donors, Aid and Taxation in Developing Countries – An overview

ICTD Research In Brief 4

There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals. This paper explores the direct impact of donor supported tax reform efforts; the indirect impact of aid and related donor policies on domestic tax effort; the potentially perverse effects of tax-related conditionality; and the impact of broader donor policies including global tax arrangements. It makes detailed recommendations about future donor support for tax reform.

Authors

Wilson Prichard

Wilson Prichard is an Associate Professor at the University of Toronto, an Associate Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Officer of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in Africa.

Jean-François Brun

Oliver Morrissey

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Publication Details

Publisher: ICTD
Date: October 2013
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Research theme:
Keywords: conditionality, donors, foreign aid, tax effort, tax reform, taxation
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