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Working Paper
Double taxation treaties and resource revenue mobilization in developing countries

Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax...

Journal Article
Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach

This paper investigates the impact of double taxation treaties (DTTs) on resource revenue mobilization in 91 resource-rich countries from 2000 to 2019. We calculate annual degree centrality indices to measure countries’ integration into the tax...

Journal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

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