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

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 c...

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Bibliographic Details
Main Author: Beer, Sebastian
Other Authors: Loeprick, Jan
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2018
Series:IMF Working Papers
Subjects:
Withholding Tax
Revenue Administration
Investments, Foreign
Tax Evasion And Avoidance
Finance
Public Finance & Taxation
Taxes
Fiscal Policies And Behavior Of Economic Agents: Firm
Balance Of Payments
Long-term Capital Movements
Corporations; Taxation
Double Taxation
Exports And Imports
Multinational Firms
Corporate Income Tax
Business Taxes And Subsidies
Taxation, Subsidies, And Revenue: General
International Business
Corporate & Business Tax
Corporate Taxation
Personal Income And Other Nonbusiness Taxes And Subsidies
Taxation
Public Finance
Income Tax
Revenue
Foreign Direct Investment
International Investment
Mauritius
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary: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
Physical Description:38 pages
ISBN:9781484378007

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