The true art of the tax deal : evidence on aid flows and bilateral double tax agreements


Braun, Julia ; Zagler, Martin


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URL: https://ub-madoc.bib.uni-mannheim.de/42162
URN: urn:nbn:de:bsz:180-madoc-421628
Document Type: Working paper
Year of publication: 2017
The title of a journal, publication series: ZEW Discussion Papers
Volume: 17-011
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: K33 , F53 , H25 , H87 , D82,
Keywords (English): developing countries , foreign aid , double taxation agreements
Abstract: Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one country does not trump the other, but that the deal must be mutually beneficial. In the case of an asym- metric DTA, this requires compensation from the capital exporting country to the capital importing country. We provide empirical evidence that such compensation is indeed paid, for instance in the form of bilateral official development assistance, which increases on average by six million US$ in the year of the signature of a DTA.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Braun, Julia ; Zagler, Martin (2017) The true art of the tax deal : evidence on aid flows and bilateral double tax agreements. Open Access ZEW Discussion Papers Mannheim 17-011 [Working paper]
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