Tax in Development – Towards a Strategic Aid Approach
ICTD Research in Brief 25
This ICTD Research in Brief is a two-page summary of ICTD Working paper 77 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. The paper represents a step in the direction of thinking systematically about tax related aid efforts from a poverty and development perspective of an aid agency. It sets out a multi-tiered framework of some key indicators to enable a first ranking exercise for most low- and low-middle income countries that are potential candidates for such cooperation from an aid perspective.