Donors demand that recipient country governments clean up their tax administration systems as a way of expanding state revenues and fighting corruption. Yet donors refuse to pay taxes in the developing countries where they provide aid. The author sheds light on a murky corner of the aid business.
Most people are not economists: Citizen preferences for corporate taxation
Odd-Helge Fjeldstad,Ivar Kolstad,Arne Wiig
Taxing Africa: Coercion, Reform and Development
Mick Moore, Wilson Prichard and Odd-Helge Fjeldstad