Double taxation treaties are intended to eliminate double taxation, thereby encouraging FDI, and prevent tax evasion, which previous literature argues will have a negative effect on FDI. Using a segmented data set and matching econometrics, I show that double taxation treaties have no effect on FDI from developed to less developed countries and substantiate why: Developed countries unilaterally provide for the relief of double taxation and the prevention of fiscal evasion regardless of the treaty status of a Host country. This eliminates the key economic benefit and risk that the treaties would otherwise create for multinational enterprises' FDI location decisions.
Scholarship on volunteering has paid insufficient attention to how experiences of volunteering in the past affect current and future participation. The importance of this relationship is emphasized by the introduction of public policies across the globe focusing on national service programmes and community service in schools with the underlying intention of inducing ongoing pro-social behavior. Using the UK longitudinal data, this article analyzes the prevalence of persistent individual volunteering behavior over the life-course, and most importantly, the extent to which past volunteering has a causal influence on current and future participation. Strong evidence of this relationship is provided, suggesting that volunteer-stimulating policy measures-such as the UK government's National Citizen Service initiative for all young people between 16 and 17 years of age-will have a more profound effect because they do not only affect current volunteering activities but are also likely to induce a permanent change in favor of volunteering.
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