id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-389	Pozen, David E.	Hidden Foreign Aid	2022	40	.pdf	application/pdf	19624	823	49	I should be clear, though, that the argument here is meant only as a qualified defense of foreign aid tax expenditures, in two senses. My own views on these considerations are that: yes, tax exemptions for NGOs' own operations should be counted as ODA, see supra Section I.A; but no, taxes paid in the donor country on ODA activities should not be deducted from ODA, for there is nothing punitive about these taxes and every tax dollar collected on these activities is a dollar not counted toward tax expenditure aid.	cache/ftr-389.pdf	txt/ftr-389.txt