Cohen, Daniel (contributor); Jacquet, Pierre (contributor); … - 2007
assessment (of the World Bank)
HIPCs heavily indebted poor countries
IDA International Development Association
IFRS … poor countries should take
the form of direct grants.
The heavily indebted poor country (HIPC) debt reduction initiative … financing. In poor countries, a higher level of grants in total ODA is
associated with a lower tax effort. Gupta et al. (2004 …