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The ActionAid tax treaties dataset

Hearson, Martin (2016) The ActionAid tax treaties dataset. [Dataset]

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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
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Additional Information: © 2016 The Author
Date Deposited: 29 Sep 2016 13:52
Last Modified: 26 Jun 2017 11:39

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