Taxation of Aid

The article "Taxing Aid: The End of a Paradox" (Caldeira E., Geourjon A-M., Rota Grasiozi G. 2019) sparked a renewed debate on the taxation of aid. This publication, quoted in the United States' "Guidelines on the Tax Treatment of Government-to-Government Aid Projects", underscores that the expansion of the tax base,  which is associated with a more equitable distribution of the tax burden, is hindered by the proliferation of exemption schemes, partly driven by the exemption of official development assistanc 

The authors, Émilie Caldeira, Anne-Marie Geourjon, and Grégoire Rota-Graziosi, presented their findings on February 5, 2020, at the opening of the Official Development Tax Exemption workshop organised by the OECD in Paris. They further shared their insights at the OECD Tax and Development Days on February 17, 2022. 

 ↪ The report titled "Case Studies on Aid Taxation: Benin, Cameroon, and Kenya"  was published in 2022. Conducted by Émilie Caldeira, Anne-Marie Geourjon, and Grégoire Rota-Graziosi for the Platform for Collaboration on Tax, this research assesses tax expenditures related to project aid and highlights risks associated with the tax treatment of aid.

↪ The findings were presented at the OECD's Taxation and Development Days conference on 15 February 2023.