During recent years, new doubts about the effectiveness of international aid have emerged. One of the arguments employed to justify this sceptical view is that aid can hinder tax effort in developing countries. Nevertheless, empirical research on the aid-tax nexus is inconclusive and it shows...

Making progress on development means mobilising the financial resources developing countries already have in a fuller way. That involves, firstly, improving taxation systems and strengthening the fiscal administrations of those countries; and secondly, generating a more transparent and...