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    This study sets out to make a critical review on the existing official development assistance (ODA) which is formed by donor countries' taxations, with the particular reference to new innovative sources of development finance. Such innovative patterns for development aid have been widely discussed as alternative financial sources designed to achieve the Millennium Development Goals (MDGs) which the United Nations at the Millennium Summit in 2000 declared to be done by 2015. They include varieties of innovative sources such as air-ticket solidarity tax, global environmental tax, tobin tax, and so forth, all of which are always put in theoretical and empirical tensions between their roles of substitution and complementarity in association with ODA. This study argues not only that innovative development sources need to contribute complementing ODA but also that a successful application of innovative sources should be accompanied by the positive formation of international coordination to pursue those innovative policy programs for poverty-stricken countries. It also demonstrates innate constraints of innovative sources and briefly suggests two opposite perspectives - realism and historical sociology - to interpret those constraints in carrying out innovative financial programs.
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    This study sets out to make a critical review on the existing official development assistance (ODA) which is formed by donor countries' taxations, with the particular reference to new innovative sources of development finance. Such innovative patterns...

    This study sets out to make a critical review on the existing official development assistance (ODA) which is formed by donor countries' taxations, with the particular reference to new innovative sources of development finance. Such innovative patterns for development aid have been widely discussed as alternative financial sources designed to achieve the Millennium Development Goals (MDGs) which the United Nations at the Millennium Summit in 2000 declared to be done by 2015. They include varieties of innovative sources such as air-ticket solidarity tax, global environmental tax, tobin tax, and so forth, all of which are always put in theoretical and empirical tensions between their roles of substitution and complementarity in association with ODA. This study argues not only that innovative development sources need to contribute complementing ODA but also that a successful application of innovative sources should be accompanied by the positive formation of international coordination to pursue those innovative policy programs for poverty-stricken countries. It also demonstrates innate constraints of innovative sources and briefly suggests two opposite perspectives - realism and historical sociology - to interpret those constraints in carrying out innovative financial programs.

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