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Measuring Tax Treaty Negotiation Outcomes: the ActionAid Tax Treaties Dataset

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  • Hearson, Martin

Abstract

capital gains tax; corporation tax; double taxation agreement; foreign direct investment; sub-Saharan Africa; Asia; tax treaty; withholding tax.

Suggested Citation

  • Hearson, Martin, 2016. "Measuring Tax Treaty Negotiation Outcomes: the ActionAid Tax Treaties Dataset," Working Papers 11206, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:11206
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11206
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    Cited by:

    1. 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.
    2. 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).
    3. 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.
    4. Corlin Christensen, Rasmus & Hearson, Martin, 2019. "The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis," Working Papers 14584, Institute of Development Studies, International Centre for Tax and Development.
    5. 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).
    6. 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.
    7. 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.
    8. 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).

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    Keywords

    Economic Development;

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