Does Conditionality Mitigate the Potential Negative Effect of Aid on Revenues? /

This paper assesses whether conditionality in IMF-supported programs has helped offset the potential negative effect of foreign aid on tax revenues. The analysis-carried out on panel data covering 1993-2012 for 111 low- and middle-income countries-shows that growing use of revenue conditionality by...

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Détails bibliographiques
Auteur principal: Crivelli, Ernesto
Autres auteurs: Gupta, Sanjeev
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2016.
Collection:IMF Working Papers; Working Paper ; No. 2016/142
Accès en ligne:Full text available on IMF