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Does aid fragmentation affect tax revenue dynamics in developing countries?: Observations with new tax data

Author

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  • Ali Compaoré
  • Abrams M.E. Tagem
Abstract
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by estimating the impact of aid fragmentation on tax revenue mobilization in developing countries. Drawing on the popular system generalized method of moments technique to counter endogeneity issues, this study focuses on a sample of 90 developing countries covering the period from 2000 to 2020.

Suggested Citation

  • Ali Compaoré & Abrams M.E. Tagem, 2022. "Does aid fragmentation affect tax revenue dynamics in developing countries?: Observations with new tax data," WIDER Working Paper Series wp-2022-99, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-99
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    References listed on IDEAS

    as
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    Keywords

    Aid fragmentation; Tax revenue; Institutional quality; Aid effectiveness;
    All these keywords.

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