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Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. In such cases one can think of a number of reasons for reducing development cooperation or even stopping it altogether. But not all countries with a low tax ratio automatically fall into this category. Development policy should analyze countries carefully. It should not, however, 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.
|von Haldenwang, Christian / Philipp Krause (2009) |
Should we engage in development cooperation with countries that have a notoriously low tax ratio?
Bonn: Deutsches Institut für Entwicklungspolitik / German Development Institute
(Briefing Paper 12/2009)
|© Deutsches Institut für Entwicklungspolitik (DIE), Bonn. |
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