Documents et rapports
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The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa (anglais)
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...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS8623 Date du document: 25 octobre 2018 Mode de publication: Disclosed Auteur: Beer,Sebastian,Loeprick,Jan
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The direct and indirect costs of tax treaty policy : evidence from Ukraine (anglais)
This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS7982 Date du document: 27 février 2017 Mode de publication: Disclosed Auteur: Balabushko,Oleksii,Beer,Sebastian,Loeprick,Jan,Pinto Vallada,Felipe