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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 with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample.

Domestic resource mobilization --- Double tax treaties --- Economic adjustment and lending --- Governance --- International economics and trade --- International law --- International trade and trade rules --- Law and development --- Legal products --- Legal reform --- Macroeconomics and economic growth --- Public sector development --- Social development --- Social policy --- Tax law --- Tax treaty policy --- Taxation and subsidies --- Treaties --- Exports and Imports --- Public Finance --- Taxation --- Corporate Taxation --- International Investment --- Long-term Capital Movements --- Multinational Firms --- International Business --- Business Taxes and Subsidies --- Tax Evasion and Avoidance --- Fiscal Policies and Behavior of Economic Agents: Firm --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Corporate & business tax --- Finance --- Revenue administration --- Corporate income tax --- Foreign direct investment --- Double taxation --- Withholding tax --- Taxes --- Balance of payments --- Revenue --- Corporations --- Investments, Foreign --- Income tax --- Mauritius