Clist, Paul; Morrissey, Oliver - In: Journal of International Development 23 (2011) 2, pp. 165-180
This paper addresses the effect of aid loans and grants on tax effort using data for 82 developing countries over 1970 …–2005. We find no robust evidence for a negative effect of aid (grants or loans) on the tax/GDP ratio, other than a … contemporaneous correlation, but find some evidence that the effect of grants on tax revenue is positive (if significant) since the …