Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/199643 
Year of Publication: 
2009
Series/Report no.: 
Briefing Paper No. 12/2009
Publisher: 
Deutsches Institut für Entwicklungspolitik (DIE), Bonn
Abstract: 
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.
Document Type: 
Research Report

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