What makes countries negotiate away their corporate tax base?

Martin Hearson

No wp-2017-122, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of both treaty signatories. This paper bridges the gap by replicating two existing quantitative studies, introducing new, more sophisticated data. New fiscal data are drawn from the ICTD Government Revenue Dataset, while treaty content is measured using the ActionAid Tax Treaties Dataset.

Keywords: Developing countries; Foreign Direct Investment; Taxation (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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