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World Tax Journal
Article . 2014 . Peer-reviewed
Data sources: Crossref
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An Economic Perspective on Double Tax Treaties with(in) Developing Countries

Authors: J. Braun; M. Zagler;

An Economic Perspective on Double Tax Treaties with(in) Developing Countries

Abstract

There are about 2,600 double tax treaties in the world, some 500 among industrialized economies, approximately 800 among developing economies and about 1,300 between industrialized and developing economies. Whereas the prior two categories are symmetric, the latter is asymmetric, as capital flows predominantly from industrialized to developing economies, and capital income the other way round. This article asks which developing countries have double tax treaties, whether with other developing countries or with industrialized countries. The results of the econometric analysis suggest that geography, size (GDP) and openness matter. Finally, political variables, such as colonial status, political similarity, and most strikingly development aid are correlated with the existence of a double tax treaty.

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    influence
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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
22
Top 10%
Top 10%
Top 10%
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