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Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
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Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
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Journal Article
Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
2021
Overview
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 to 2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with non-negligible 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.
Publisher
Springer Nature B.V
Subject
