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

by Sebastian Beer and Jan Loeprick

Series:Working Paper No. 18/227
ISBN 9781484378007
Code: #WPIEA2018227

Publication year: 2018

Cdn: $27.00; US: $23.50
Language: English
38 pages
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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.
The Cost and Benefits of Tax Treaties with Investment Hubs
Cdn: $27.00; US: $23.50
International Monetary Fund (IMF) BookID: 123776 Added: 2018.10.28