{"id":"https://openalex.org/W2596077231","doi":"https://doi.org/10.1111/twec.12628","title":"The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements","display_name":"The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements","publication_year":2018,"publication_date":"2018-02-22","ids":{"openalex":"https://openalex.org/W2596077231","doi":"https://doi.org/10.1111/twec.12628","mag":"2596077231"},"language":"en","primary_location":{"id":"doi:10.1111/twec.12628","doi":"https://doi.org/10.1111/twec.12628","is_oa":false,"landing_page_url":"https://doi.org/10.1111/twec.12628","pdf_url":null,"source":{"id":"https://openalex.org/S45372229","display_name":"World Economy","issn_l":"0378-5920","issn":["0378-5920","1467-9701"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The World Economy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://research.wu.ac.at/de/publications/431b61f2-eafa-4175-bdff-c6086d76f670","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Julia Braun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Julia Braun","raw_affiliation_strings":["Centre for European Economic Research (ZEW), Mannheim, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for European Economic Research (ZEW), Mannheim, Germany","institution_ids":["https://openalex.org/I177364143"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5085911615","display_name":"Martin Zagler","orcid":"https://orcid.org/0000-0003-0863-7375","observed_orcids":["https://orcid.org/0000-0003-0863-7375"]},"institutions":[{"id":"https://openalex.org/I102248843","display_name":"Vienna University of Economics and Business","ror":"https://ror.org/03yn8s215","country_code":"AT","type":"education","lineage":["https://openalex.org/I102248843"]},{"id":"https://openalex.org/I123338534","display_name":"Universit\u00e0 degli Studi del Piemonte Orientale \u201cAmedeo Avogadro\u201d","ror":"https://ror.org/04387x656","country_code":"IT","type":"education","lineage":["https://openalex.org/I123338534"]}],"countries":["AT","IT"],"is_corresponding":false,"raw_author_name":"Martin Zagler","raw_affiliation_strings":["UPO University of Eastern Piedmont, Novara, Italy","WU Vienna University of Economics and Business, Vienna, Austria"],"raw_orcid":"https://orcid.org/0000-0003-0863-7375","affiliations":[{"raw_affiliation_string":"UPO University of Eastern Piedmont, Novara, Italy","institution_ids":["https://openalex.org/I123338534"]},{"raw_affiliation_string":"WU Vienna University of Economics and Business, Vienna, Austria","institution_ids":["https://openalex.org/I102248843"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3570,"currency":"USD","value_usd":3570},"apc_paid":null,"fwci":10.9958,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.9790431,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":98},"biblio":{"volume":"41","issue":"6","first_page":"1478","last_page":"1507"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11168","display_name":"International Development and Aid","score":0.8442000150680542,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11168","display_name":"International Development and Aid","score":0.8442000150680542,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.03790000081062317,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.033799998462200165,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-aid","display_name":"foreign aid","score":0.8799999952316284},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.4050000011920929},{"id":"https://openalex.org/keywords/aid-commitments","display_name":"aid commitments","score":0.48500001430511475}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7238418459892273},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.6233018636703491},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.48817306756973267},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4622267484664917},{"id":"https://openalex.org/C560292","wikidata":"https://www.wikidata.org/wiki/Q1113011","display_name":"Fixed capital","level":5,"score":0.4135976731777191},{"id":"https://openalex.org/C2991741723","wikidata":"https://www.wikidata.org/wiki/Q8137","display_name":"Capital flows","level":3,"score":0.41152721643447876},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3648728132247925},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.33152392506599426},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.25146782398223877},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.1975136697292328},{"id":"https://openalex.org/C58823610","wikidata":"https://www.wikidata.org/wiki/Q746418","display_name":"Liberalization","level":2,"score":0.16736680269241333},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.14693018794059753},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.06474694609642029},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":14,"locations":[{"id":"doi:10.1111/twec.12628","doi":"https://doi.org/10.1111/twec.12628","is_oa":false,"landing_page_url":"https://doi.org/10.1111/twec.12628","pdf_url":null,"source":{"id":"https://openalex.org/S45372229","display_name":"World Economy","issn_l":"0378-5920","issn":["0378-5920","1467-9701"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The World Economy","raw_type":"journal-article"},{"id":"pmh:oai:epub.wu-wien.ac.at:5459","doi":null,"is_oa":false,"landing_page_url":"https://epub.wu.ac.at/5459/1/wp242.pdf","pdf_url":"https://epub.wu.ac.at/5459/1/wp242.pdf","source":{"id":"https://openalex.org/S4306400052","display_name":"ePubWU Institutional Repository (Wirtschaftsuniversit\u00e4t Wien)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Paper"},{"id":"pmh:oai:ub-madoc.bib.uni-mannheim.de:42162","doi":null,"is_oa":false,"landing_page_url":"https://ub-madoc.bib.uni-mannheim.de/42162/1/dp17011.pdf","pdf_url":"https://ub-madoc.bib.uni-mannheim.de/42162/1/dp17011.pdf","source":{"id":"https://openalex.org/S4377196315","display_name":"MADOC (University of Mannheim)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177802217","host_organization_name":"University of Mannheim","host_organization_lineage":["https://openalex.org/I177802217"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Arbeitspapier"},{"id":"pmh:oai:RePEc:wiw:wiwwuw:wuwp242","doi":null,"is_oa":false,"landing_page_url":"https://epub.wu.ac.at/5459/1/wp242.pdf","pdf_url":"https://epub.wu.ac.at/5459/1/wp242.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:zbw:vfsc17:168084","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/168084/1/VfS-2017-pid-2118.pdf","pdf_url":"https://www.econstor.eu/bitstream/10419/168084/1/VfS-2017-pid-2118.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:zbw:zewdip:17011","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/155315/1/880917628.pdf","pdf_url":"https://www.econstor.eu/bitstream/10419/155315/1/880917628.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:2969938189","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:zbw:zewdip:17011","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:wiw:wus005:5459","doi":null,"is_oa":false,"landing_page_url":"https://epub.wu.ac.at/5459/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:econstor.eu:10419/155315","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/155315","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:workingPaper"},{"id":"pmh:oai:econstor.eu:10419/168084","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/168084","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:conferenceObject"},{"id":"pmh:oai:research.wu.ac.at:openaire/431b61f2-eafa-4175-bdff-c6086d76f670","doi":null,"is_oa":true,"landing_page_url":"https://research.wu.ac.at/de/publications/431b61f2-eafa-4175-bdff-c6086d76f670","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Braun, J & Zagler, M 2017 'The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements' Department of Economics Working Paper Series, no. 242, WU Vienna University of Economics and Business, Vienna. https://doi.org/10.57938/431b61f2-eafa-4175-bdff-c6086d76f670","raw_type":"info:eu-repo/semantics/other"},{"id":"pmh:oai:research.wu.ac.at:openaire_cris_publications/9678d0d7-613d-4b2a-a172-c1f9fe8247e6","doi":null,"is_oa":false,"landing_page_url":"https://research.wu.ac.at/de/publications/9678d0d7-613d-4b2a-a172-c1f9fe8247e6","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Braun, J & Zagler, M 2017 'The True Art of the Tax Deal: Evidence on Aid Flows and Bilateral Double Tax Agreements' ZEW Discussion Paper, vol. 17-011.","raw_type":"info:eu-repo/semantics/workingPaper"},{"id":"pmh:oai:research.wu.ac.at:openaire_cris_publications/b0fcea74-7ffc-42a9-8158-b4efda5ad358","doi":null,"is_oa":false,"landing_page_url":"https://research.wu.ac.at/de/publications/b0fcea74-7ffc-42a9-8158-b4efda5ad358","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Braun, J & Zagler, M 2018, 'The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements', World Economy, vol. 41, no. 6, pp. 1478 - 1507. https://doi.org/10.1111/twec.12628","raw_type":"info:eu-repo/semantics/article"},{"id":"doi:10.57938/431b61f2-eafa-4175-bdff-c6086d76f670","doi":"https://doi.org/10.57938/431b61f2-eafa-4175-bdff-c6086d76f670","is_oa":true,"landing_page_url":"https://doi.org/10.57938/431b61f2-eafa-4175-bdff-c6086d76f670","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Preprint"}],"best_oa_location":{"id":"pmh:oai:research.wu.ac.at:openaire/431b61f2-eafa-4175-bdff-c6086d76f670","doi":null,"is_oa":true,"landing_page_url":"https://research.wu.ac.at/de/publications/431b61f2-eafa-4175-bdff-c6086d76f670","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Braun, J & Zagler, M 2017 'The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements' Department of Economics Working Paper Series, no. 242, WU Vienna University of Economics and Business, Vienna. https://doi.org/10.57938/431b61f2-eafa-4175-bdff-c6086d76f670","raw_type":"info:eu-repo/semantics/other"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.9424999952316284}],"study_designs":[],"awards":[{"id":"https://openalex.org/G9000577120","display_name":"Double Tax Treaties, Tax Information Exchange Agreements, and the Role of Tax Havens","funder_award_id":"16017","funder_id":"https://openalex.org/F4320322325","funder_display_name":"Oesterreichische Nationalbank"}],"funders":[{"id":"https://openalex.org/F4320321091","display_name":"Coordena\u00e7\u00e3o de Aperfei\u00e7oamento de Pessoal de N\u00edvel Superior","ror":"https://ror.org/00x0ma614"},{"id":"https://openalex.org/F4320322325","display_name":"Oesterreichische Nationalbank","ror":"https://ror.org/00nkcmy90"},{"id":"https://openalex.org/F4320324159","display_name":"Universit\u00e4t Mannheim","ror":"https://ror.org/031bsb921"},{"id":"https://openalex.org/F4320334763","display_name":"Leibniz-Gemeinschaft","ror":"https://ror.org/01n6r0e97"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W419995159","https://openalex.org/W638546048","https://openalex.org/W1422586172","https://openalex.org/W1511395520","https://openalex.org/W1625575254","https://openalex.org/W1798474034","https://openalex.org/W2001470846","https://openalex.org/W2020105818","https://openalex.org/W2020601729","https://openalex.org/W2040194440","https://openalex.org/W2081908771","https://openalex.org/W2088451472","https://openalex.org/W2100130392","https://openalex.org/W2107298230","https://openalex.org/W2112374372","https://openalex.org/W2115070298","https://openalex.org/W2128823216","https://openalex.org/W2131848553","https://openalex.org/W2152513489","https://openalex.org/W2155062477","https://openalex.org/W2158206707","https://openalex.org/W2158402209","https://openalex.org/W2305670524","https://openalex.org/W2317076632","https://openalex.org/W2636499678","https://openalex.org/W2924717899","https://openalex.org/W3121615905","https://openalex.org/W3123248704","https://openalex.org/W3125957469","https://openalex.org/W4255779872","https://openalex.org/W4389987773","https://openalex.org/W4398673344","https://openalex.org/W6860270799"],"related_works":["https://openalex.org/W4303423509","https://openalex.org/W3121718122","https://openalex.org/W1497370601","https://openalex.org/W3167178011","https://openalex.org/W3126031356","https://openalex.org/W2001470846","https://openalex.org/W1489617630","https://openalex.org/W2153874743","https://openalex.org/W4401456849","https://openalex.org/W6996571590"],"abstract_inverted_index":{"Abstract":[0],"Of":[1],"a":[2,17,20,64,69,122,144,163],"total":[3],"of":[4,89,140,143],"2,976":[5],"double":[6],"tax":[7],"agreements":[8],"(":[9],"DTA":[10,24,59,92,106,145,164],"s),":[11],"some":[12],"60%":[13],"are":[14,109],"signed":[15,110],"between":[16,111,116],"developing":[18],"and":[19,113,118,120],"developed":[21],"economy.":[22],"As":[23],"s":[25,107],"shift":[26],"taxing":[27],"rights":[28],"from":[29,39,97],"capital\u2010importing":[30,103],"to":[31,53,101],"capital\u2010exporting":[32,99],"countries,":[33],"the":[34,40,76,80,87,98,102,138,141,149],"latter":[35],"inherently":[36],"benefit":[37],"more":[38],"agreements.":[41],"In":[42,86],"this":[43,94,152],"paper,":[44],"we":[45,127],"argue":[46],"that":[47,67,79,108,129],"capital":[48,55],"exporters":[49],"use":[50],"foreign":[51,131],"aid":[52,132,160],"incite":[54],"importers":[56],"into":[57,154],"signing":[58],"s.":[60],"We":[61],"demonstrate":[62],"in":[63,68,137,162],"theoretical":[65],"model":[66],"deal,":[70],"one":[71],"country":[72,100],"does":[73],"not":[74],"trump":[75],"other,":[77],"but":[78],"deal":[81],"must":[82],"be":[83],"mutually":[84],"beneficial.":[85],"case":[88],"an":[90],"asymmetric":[91],",":[93],"requires":[95],"compensation":[96],"country.":[104],"Examining":[105],"donor":[112],"recipient":[114],"countries":[115],"1991":[117],"2012,":[119],"using":[121],"fixed":[123],"effects":[124],"Poisson":[125],"model,":[126],"find":[128],"bilateral":[130],"commitments":[133,161],"increase":[134],"by":[135],"22%":[136],"year":[139],"signature":[142],".":[146],"Evaluated":[147],"at":[148],"sample":[150],"mean,":[151],"translates":[153],"around":[155],"US$":[156],"six":[157],"million":[158],"additional":[159],"signatory":[165],"year.":[166]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2017-03-23T00:00:00"}