The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa

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 a...

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Main Authors:	Beer, Sebastian, Loeprick, Jan
Format:	Working Paper
Language:	English
Published:	World Bank, Washington, DC 2018
Subjects:	TAX REVENUE TAX TREATY DOUBLE TAX TREATY INVESTMENT PROMOTION MULTINATIONAL CORPORATIONS OFFSHORING DOMESTIC RESOURCE MOBILIZATION TAX EVASION BANKING INVESTMENT CAPITAL FLOWS
Online Access:	http://documents.worldbank.org/curated/en/325021540479671671/The-Cost-and-Benefits-of-Tax-Treaties-with-Investment-Hubs-Findings-from-Sub-Saharan-Africa http://hdl.handle.net/10986/30643

id	okr-10986-30643
recordtype	oai_dc
spelling	okr-10986-306432022-03-14T12:21:17Z The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa Beer, Sebastian Loeprick, Jan TAX REVENUE TAX TREATY DOUBLE TAX TREATY INVESTMENT PROMOTION MULTINATIONAL CORPORATIONS OFFSHORING DOMESTIC RESOURCE MOBILIZATION TAX EVASION BANKING INVESTMENT CAPITAL FLOWS 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. 2018-11-01T17:32:01Z 2018-11-01T17:32:01Z 2018-10 Working Paper http://documents.worldbank.org/curated/en/325021540479671671/The-Cost-and-Benefits-of-Tax-Treaties-with-Investment-Hubs-Findings-from-Sub-Saharan-Africa http://hdl.handle.net/10986/30643 English Policy Research Working Paper;No. 8623 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Africa Sub-Saharan Africa
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	TAX REVENUE TAX TREATY DOUBLE TAX TREATY INVESTMENT PROMOTION MULTINATIONAL CORPORATIONS OFFSHORING DOMESTIC RESOURCE MOBILIZATION TAX EVASION BANKING INVESTMENT CAPITAL FLOWS
spellingShingle	TAX REVENUE TAX TREATY DOUBLE TAX TREATY INVESTMENT PROMOTION MULTINATIONAL CORPORATIONS OFFSHORING DOMESTIC RESOURCE MOBILIZATION TAX EVASION BANKING INVESTMENT CAPITAL FLOWS Beer, Sebastian Loeprick, Jan The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa
geographic_facet	Africa Sub-Saharan Africa
relation	Policy Research Working Paper;No. 8623
description	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.
format	Working Paper
author	Beer, Sebastian Loeprick, Jan
author_facet	Beer, Sebastian Loeprick, Jan
author_sort	Beer, Sebastian
title	The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa
title_short	The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa
title_full	The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa
title_fullStr	The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa
title_full_unstemmed	The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa
title_sort	cost and benefits of tax treaties with investment hubs : findings from sub-saharan africa
publisher	World Bank, Washington, DC
publishDate	2018
url	http://documents.worldbank.org/curated/en/325021540479671671/The-Cost-and-Benefits-of-Tax-Treaties-with-Investment-Hubs-Findings-from-Sub-Saharan-Africa http://hdl.handle.net/10986/30643
_version_	1764472514654765056

The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa

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