Foreign aid is often exempt from taxation in recipient countries. Research on the topic is sparse and debate infrequent, and the system has become entrenched over 70 years.
A renewed focus on taxation for development has re-opened the debate on official development assistance (ODA) tax exemptions. The Addis Tax Initiative (ATI) goals on capacity-building and policy coherence (ATI, 2015) are potentially inconsistent with ODA tax exemptions. Two ATI members – the Netherlands and Norway – have unilaterally decided to refrain from requesting some ODA tax exemptions.
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