Foreign Direct Investment and Development in Developing Host Economies

Hema Soondram (), Martin Samy () and Bhavish Jugurnath ()
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Hema Soondram: University of Mauritius
Martin Samy: Universite Des Mascareignes
Bhavish Jugurnath: University of Mauritius

A chapter in The Palgrave Handbook of Corporate Social Responsibility, 2021, pp 615-635 from Springer

Abstract: Abstract Double tax treaties (DTTs) are highly controversial in Africa. At the time of signing the treaties, African economies’ main objective was to promote FDI in their nations. However, there is inconclusive evidence to date on the positive impact of DTTs on FDI in the host developing economies. Many countries’ leaders are questioning the rationale for signing tax treaties. In fact, DTTs are these days being branded as contributing to poverty by depriving the African countries from fiscal revenue. Are DTTs therefore a boon or a curse to developing economies? Amid these controversial claims, this paper is a review of existing literature on the impact of tax treaties on developing host countries, focusing specifically on the African continent. Additionally, the authors argue that there is a significant empirical need to understand the relationship between DTTs, FDI, and the social welfare development of the host African economies. This paper reviews a plethora of research evidence to identify the relationships of FDI and questions the practical implications to developing countries.

Keywords: Double tax treaties; FDI; Developing countries; African economies (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-42465-7_7

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DOI: 10.1007/978-3-030-42465-7_7

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