TY - BOOK ID - 85598827 TI - The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa AU - Beer, Sebastian. AU - Loeprick, Jan. PY - 2018 SN - 1484381661 1484381645 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Domestic resource mobilization KW - Double tax treaties KW - Economic adjustment and lending KW - Governance KW - International economics and trade KW - International law KW - International trade and trade rules KW - Law and development KW - Legal products KW - Legal reform KW - Macroeconomics and economic growth KW - Public sector development KW - Social development KW - Social policy KW - Tax law KW - Tax treaty policy KW - Taxation and subsidies KW - Treaties KW - Exports and Imports KW - Public Finance KW - Taxation KW - Corporate Taxation KW - International Investment KW - Long-term Capital Movements KW - Multinational Firms KW - International Business KW - Business Taxes and Subsidies KW - Tax Evasion and Avoidance KW - Fiscal Policies and Behavior of Economic Agents: Firm KW - Taxation, Subsidies, and Revenue: General KW - Personal Income and Other Nonbusiness Taxes and Subsidies KW - Public finance & taxation KW - Corporate & business tax KW - Finance KW - Revenue administration KW - Corporate income tax KW - Foreign direct investment KW - Double taxation KW - Withholding tax KW - Taxes KW - Balance of payments KW - Revenue KW - Corporations KW - Investments, Foreign KW - Income tax KW - Mauritius UR - https://www.unicat.be/uniCat?func=search&query=sysid:85598827 AB - 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. ER -