Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset
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Cited by:
- Hearson, Martin, 2018. "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics 87762, London School of Economics and Political Science, LSE Library.
- Martin Hearson, 2017. "What makes countries negotiate away their corporate tax base?," WIDER Working Paper Series wp-2017-122, World Institute for Development Economic Research (UNU-WIDER).
- Petr Janský & Jan Láznička & Miroslav Palanský, 2021.
"Tax treaties worldwide: Estimating elasticities and revenue foregone,"
Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
- Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
- repec:idq:ictduk:14584 is not listed on IDEAS
- Picciotto, Sol & Gallardo, Agustina & Kadet, Jeffrey & Henn, Markus & Villanueva, Maria, 2017. "The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”," IDOS Discussion Papers 18/2017, German Institute of Development and Sustainability (IDOS).
- Eyitayo-Oyesode Oladiwura Ayeyemi, 2020. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform," The Law and Development Review, De Gruyter, vol. 13(1), pages 193-227, January.
- Hearson, Martin, 2018. "The challenges for developing countries in international tax justice," LSE Research Online Documents on Economics 73324, London School of Economics and Political Science, LSE Library.
- Martin Hearson, 2017. "Political role models, child marriage, and women’s autonomy over marriage in India," WIDER Working Paper Series 122, World Institute for Development Economic Research (UNU-WIDER).
More about this item
Keywords
capital gains tax; corporation tax; double taxation agreement; foreign direct investment; international taxation; sub-Saharan Africa; Asia; tax treaty; withholding tax;All these keywords.
JEL classification:
- F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- N47 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Africa; Oceania
- O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
NEP fields
This paper has been announced in the following NEP Reports:- NEP-LAW-2016-10-02 (Law and Economics)
- NEP-PBE-2016-10-02 (Public Economics)
- NEP-PUB-2016-10-02 (Public Finance)
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