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Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach

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  • Harouna Kinda
  • Abrams M.E. Tagem

Abstract

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 rates on passive income in source countries, resulting in revenue losses. Multinational corporations structure their investments to benefit from treaty-reduced withholding tax rates, exacerbating the revenue losses.

Suggested Citation

  • Harouna Kinda & Abrams M.E. Tagem, 2023. "Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach," WIDER Working Paper Series wp-2023-125, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2023-125
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2023-125-doube-taxation-treaties-resource-revenue-mobilization-developing-countries.pdf
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    References listed on IDEAS

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    7. repec:idq:ictduk:16940 is not listed on IDEAS
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    More about this item

    Keywords

    Double taxation treaties; Entropy balancing weights; Resource revenues; Revenue mobilization; Taxes;
    All these keywords.

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