Who Concedes Their Taxing Base? The Domestic Politics of Global Taxation

• In Event: Tax Avoidance, Investment, and Political Risk: The Politics of Taxing Firms

Brief Overview

I develop the first comprehensive dataset on host-state taxing rights prescribed by bilateral taxation treaties (BTTs) and conduct the first systematic study of the conditions under which states offer concessions in BTTs for economic benefits.

Author

• Jerry Min, Harvard University