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The Direct and Indirect Costs of Tax Treaty Policy : Evidence from Ukraine

This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an...

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Bibliographic Details
Main Authors: Balabushko, Oleksii, Beer, Sebastian, Loeprick, Jan, Vallada, Felipe
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
tax treaty
transfer pricing
domestic resource mobilization
fiscal policy
revenue collection
multinational corporations
affiliates
Online Access:http://documents.worldbank.org/curated/en/534391488205311904/The-direct-and-indirect-costs-of-tax-treaty-policy-evidence-from-Ukraine
http://hdl.handle.net/10986/26181

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