Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2018
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling … a network, since FDI can flow from home to host country through one or more conduit countries. By accounting for treaty …, only relevant and neutral tax treaties increase bilateral FDI, whereas irrelevant DTTs do not. We can quantify the increase …