OECD Tax and Development Days 2023

Grégoire Rota Graziosi was invited to the OECD Tax and Development Days to present the results of the case studies on aid taxation in Benin, Cameroon and Kenya (Caldeira E., Geourjon A-M., Rota-Graziosi G. (2022) Country Practices in Project Aid Taxation: Benin, Cameroon and Kenya. Study for the  Platform for Collaboration on Tax - PCT, 67p. (also in French : FERDi-Report. Études de cas sur la taxation de l’aide : Bénin, Cameroun et Kenya). 

This study is looking at the issue of tax exemptions on government-to-government aid from the recipient country perspective, including through case studies in three countries - Benin, Cameroon and Kenya. It provides new evidence on revenue impacts and administrative and compliance burdens, as well as potential spillover impacts on trade, tax abuse, and public financial management.

This study was commissioned by the Platform for Collaboration on Tax (PCT) and prepared by La Fondation pour les études et recherches sur le développement international (Ferdi) under the supervision of the PCT Secretariat and Staff of the four PCT Partner Organizations - the IMF, the OECD, UN and the World Bank Group. The work of the PCT Secretariat is generously supported by the Governments of Japan, France, the Netherlands, Norway, Switzerland, and the United Kingdom.