Publication
2009
This brief examines the question of low tax revenues and development cooperation. The author reviews the dilemma that some developed countries are facing vis-à-vis developing countries with low tax ratios. The authors argue that development policy should analyze countries carefully and that it should not shrink from linking resource allocation to the strengthening of tax systems if a partner country consistently fails to make efforts to increase its own revenues.
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English (PDF, 4 pages, 651 KB) German (PDF, 4 pages, 652 KB) |
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Author | Christian von Haldenwang, Philipp Krause |
Series | DIE Briefing Paper |
Issue | 12 |
Publisher | German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) |
Copyright | © 2009 German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) |