The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

Beer, Sebastian; Loeprick, Jan

doi:10.2139/ssrn.3285225

Cited by 2 publications

(2 citation statements)

References 7 publications

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“…The international tax framework involves multiple domestic tax codes and bilateral and multilateral tax treaties, resulting in a complex environment for corporations operating in multiple jurisdictions [23]. Sometimes, multinational corporations use artificial tax-avoiding arrangements to move profits from a high to a low tax jurisdiction to minimise the tax due.…”

Section: Tax Abuse and Government Revenuementioning

confidence: 99%

Tax abuse—The potential for the Sustainable Development Goals

O’Hare

Lopez

Mazimbe

et al. 2022

PLOS Glob Public Health

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Governments generally provide the services that allow people to access the critical determinants of health: water, sanitation, and education. These are also Sustainable Development Goals and fundamental economic and social human rights. Studies show that governments spend more on public services and health determinants with more revenue. However, governments in low and lower-middle-income countries have small budgets, and tax abuse (avoidance and evasion) contributes to revenue leaks. Researchers have estimated that four countries enable more than half of global tax abuse. We used estimates on tax abuse with a model of the relationship between government revenue and the determinants of health to quantify the potential for progress towards the Sustainable Development Goals 3, 4, 5, and 6. The increase in government revenue equivalent to global tax abuses is associated with 36 million people having access to basic sanitation and 18 million having access to basic drinking water. Additionally, over a ten year period, this increase would be associated with over 600,000 children and almost 80,000 mothers surviving. Thus, curtailing tax abuses would significantly contribute to progress towards the Sustainable Development Goals. Countries that enable tax abuses must review and modify policies to ensure progress towards these goals.

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Section: Tax Abuse and Government Revenuementioning

confidence: 99%

Tax abuse—The potential for the Sustainable Development Goals

O’Hare

Lopez

Mazimbe

et al. 2022

PLOS Glob Public Health

View full text Add to dashboard Cite

show abstract

“…Beer and Loeprick (2018) sketch a theoretical model to investigate the role of treaty shopping in driving nominal investment flows and provide indirect evidence for their importance in emerging market economies.…”

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confidence: 99%