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Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach

Harouna Kinda and Abrams M.E. Tagem

No wp-2023-125, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries, resulting in revenue losses. Multinational corporations structure their investments to benefit from treaty-reduced withholding tax rates, exacerbating the revenue losses.

Keywords: Double taxation treaties; Entropy balancing weights; Resource revenues; Revenue mobilization; Taxes (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc, nep-cmp, nep-pbe and nep-pub
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