Aid Fragmentation and Tax Revenue Mobilization in Developing Countries

Datos Bibliográficos

ID21594101
AutoresAli Compaoré (0000-0002-6576-2810, UFR SEGGAT, Economics, Management, Geography and Regional Planning University of Caen Caen France), Abrams M E Tagem (0000-0001-9005-6144, African Tax Administration Forum (ATAF) Pretoria South Africa, autor de correspondencia)
Año2026
Volumen38
Número2
Páginas330-346
Fecha de publicación2026-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of International Development (JOURNAL)
Identificadores de la revistaISSN: 0954-1748 • E-ISSN: 1099-1328
EditorialWiley (PUBLISHER • GB)
DOI10.1002/jid.70044
OpenAlexW4417216444
IdiomaEN
Citas recibidas1
Referencias citadas50

A burgeoning empirical literature estimates the impact of aid fragmentation on development outcomes in recipient countries, most of the findings suggesting that aid fragmentation is detrimental. This paper adds to the literature by estimating the impact of aid fragmentation on tax revenue mobilization in 90 developing countries from 2000 to 2020. The paper shows that aid fragmentation, as measured by the Herfindahl index, has a negative impact on recipient countries' tax performance, specifically by undermining the quality of tax policy and administration. The paper also explores the impact of aid fragmentation on tax components and finds convincing evidence that broad‐based taxes are impacted by aid fragmentation, whereas narrow‐based taxes are not. This is because tax reform requires more coordinated donor engagement, the absence of which has more profound negative effects on broad‐based taxes because the political and organizational efforts needed to invest in developing them are larger than those for narrow‐based taxes

Developing country · Empirical evidence · Mobilization · Politics · Revenue · Tax reform · Tax revenue · Value-added tax · Economic Growth and Development · International Development and Aid · Local Government Finance and Decentralization