The Direct and Indirect Costs of Tax Treaty Policy : Evidence from Ukraine
This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an...
| Main Authors: | , , , |
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| Format: | Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2017
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/534391488205311904/The-direct-and-indirect-costs-of-tax-treaty-policy-evidence-from-Ukraine http://hdl.handle.net/10986/26181 |