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

Author:

Braun Julia1,Zagler Martin23ORCID

Affiliation:

1. Centre for European Economic Research (ZEW); Mannheim Germany

2. UPO University of Eastern Piedmont; Novara Italy

3. WU Vienna University of Economics and Business; Vienna Austria

Funder

Universita del Piemonte Orientale

Norwegian Science Fund

OeNB Jubiläumsfonds

MannheimTaxation (MaTax) Science Campus

Leibniz-Gemeinschaft

Publisher

Wiley

Subject

Political Science and International Relations,Economics and Econometrics,Finance,Accounting

Reference43 articles.

1. ActionAid 2014 Double tax treaties in Uganda: Impact and policy implications http://www.fairpolitics.nl/doc/DTT%20In%20Uganda%20Final%2012_08_2014.pdf

2. Who gives foreign aid to whom and why?;Alesina;Journal of Economic Growth,2000

3. An analysis of double tax treaties and their effect on foreign direct investment;Baker;International Journal of the Economics and Business,2014

4. Barthel , F. 2010 Exploring spatial dependence in bi- and multilateral aid giving patterns http://s3.amazonaws.com/aiddata/Barthel_aiddata.pdf

5. Bittschi , B. Borgloh , S. Moessinger , D. 2016 On tax evasion, entrepreneurial generosity and fungible assets ftp.zew.de/pub/zew-docs/dp/dp16024.pdf

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