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1. Dissecting aid fragmentation

   development goals and levels of analysis
   Autor*in: Carlitz, Ruth D.; Ziaja, Sebastian

   Erschienen: 2021

   Verlag:  Deutsches Institut f. Entwicklungspolitik, Bonn

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   Quelle:	Verbundkataloge
   Sprache:	Englisch
   Medientyp:	Buch (Monographie)
   Format:	Druck
   ISBN:	9783960211549; 3960211546
   Weitere Identifier:	9783960211549
   Schriftenreihe:	Discussion paper / Deutsches Institut für Entwicklungspolitik ; 2021, 17
   Schlagworte:	Entwicklungshilfe; Kapitalhilfe; Medizinische Versorgung; Good Governance
   Weitere Schlagworte:	(stw)Entwicklungshilfe; (stw)Gesundheitsversorgung; (stw)Good Governance; (stw)Sierra Leone; (stw)Nigeria; (stw)Welt; (Produktform)Book; (Zielgruppe)Fachpublikum/ Wissenschaft; (Produktform (spezifisch))Card cover; health aid; development aid; Sierra Leone; Nigeria; aid effectiveness; donor proliferation; governance aid; development policy; aid fragmentation; (VLB-WN)1972: Hardcover, Softcover / Sachbücher/Politik, Gesellschaft, Wirtschaft/Politik; Graue Literatur
   Umfang:	26 Seiten, Illustrationen, Diagramme, 30 cm

2. Does aid fragmentation affect tax revenue dynamics in developing countries?

   observations with new tax data
   Autor*in: Compaoré, Ali; Tagem, Abrams M. E.

   Erschienen: September 2022

   Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

   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... mehr

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   Kiel: ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel

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   ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel

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   DS 248

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   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. We show that aid fragmentation, measured by the Herfindahl index, has a significant negative impact on recipient countries' tax revenue ratios, an impact that is not mitigated by the level of institutional quality. The paper also explores the impact of aid fragmentation on tax structure and finds convincing evidence that direct taxes, particularly corporate income taxes, are the most affected. Value-added tax is the only indirect tax affected by aid fragmentation.

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   Quelle:	Verbundkataloge
   Sprache:	Englisch
   Medientyp:	Ebook
   Format:	Online
   ISBN:	9789292672331
   Weitere Identifier:	doi: 10.35188/UNU-WIDER/2022/233-1 hdl: 10419/273901
   Schriftenreihe:	WIDER working paper ; 2022, 99
   Schlagworte:	aid fragmentation; Herfindahl index; tax revenue; institutional quality
   Umfang:	1 Online-Ressource (circa 31 Seiten), Illustrationen