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

Sebastian Beer and Jan Loeprick

No 8623, Policy Research Working Paper Series from The World Bank

Abstract: 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.

Date: 2018-10-25
References: Add references at CitEc
Citations: View citations in EconPapers (12)

Downloads: (external link)
http://documents.worldbank.org/curated/en/325021540479671671/pdf/WPS8623.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://documents.worldbank.org/curated/en/325021540479671671/pdf/WPS8623.pdf [302 Found]--> http://documents1.worldbank.org/curated/en/325021540479671671/pdf/WPS8623.pdf [301 Moved Permanently]--> https://documents1.worldbank.org/curated/en/325021540479671671/pdf/WPS8623.pdf)

Related works:
Working Paper: The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa (2018)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wbk:wbrwps:8623

Access Statistics for this paper

More papers in Policy Research Working Paper Series from The World Bank 1818 H Street, N.W., Washington, DC 20433. Contact information at EDIRC.
Bibliographic data for series maintained by Roula I. Yazigi ().