The ActionAid tax treaties dataset
Hearson, Martin
(2016)
The ActionAid tax treaties dataset
[Dataset]
519 bilateral tax treaties signed by developing countries are coded for 26 standardised variations. These are used to produce indices measuring the distribution of taxing rights within the treaty content.
| Item Type | Dataset |
|---|---|
| Additional information | © 2016 The Author |
| Date Deposited | 29 Sep 2016 13:52 |
| URI | https://researchonline.lse.ac.uk/id/eprint/67904 |