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The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
Sebastian BeerJan Loeprick
出版International Monetary Fund, 2018-10-24
主題Business & Economics / Taxation / GeneralBusiness & Economics / Public FinanceBusiness & Economics / Taxation / Corporate
ISBN14843816459781484381649
URLhttp://books.google.com.hk/books?id=IeB8DwAAQBAJ&hl=&source=gbs_api
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註釋This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample