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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...
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VAT reform constituted the most important tax policy action China took during the global financial crisis in 2008-9. If … China had had a more typical tax structure, this specific policy instrument (as well as certain others) would not have been … available. Conversely, because of the idiosyncrasies of China’s current tax structure, some of the policy measures commonly …
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