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

Nash bargaining model shows that a deal is struck only if both countries mutually benefit. • The model predicts voluntary signature of asymmetric double tax agreements only if there is compensation for the capital importer. Empirical evidence indicates that foreign aid from the capital exporter to the capital importer increases on average by 6 million USD In the signature year of a double tax agreement

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Year of publication:	2017
Authors:	Braun, Julia ; Zagler, Martin
Publisher:	Kiel, Hamburg : ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft

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Series:	Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Postersession ; P00-V3
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Conference Paper
Language:	English
Other identifiers:	hdl:10419/168084 [Handle] RePEc:zbw:vfsc17:168084 [RePEc]
Classification:	H2 - Taxation, Subsidies, and Revenue
Source:	EconStor

Persistent link: https://www.econbiz.de/10011712597