Does Conditionality Mitigate the Potential Negative Effect of Aid on Revenues?
研究了IMF支持项目中的条件性是否抵消了外国援助对税收的负面影响，发现低收入国家增加收入条件性可部分抵消援助对商品和服务税的抑制作用，尤其在援助依赖度高且制度强的国家效果显著。
This paper assesses whether conditionality in IMF-supported programmes 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 low-income countries partially offsets the depressing effect of foreign grants on tax revenue, particularly on taxes on goods and services. The impact of conditionality is strong in countries where aid dependence is high and where institutions are strong, suggesting that revenue conditionality cannot substitute for weak institutions in mitigating any negative effect of aid on tax revenue collection.