Dataset for "Impacts of Double Tax Treaties on FDI in Lower-middle-income and Upper-middle-income Countries: Recommendations for Vietnam

This dataset accompanies the study "Impacts of Double Tax Treaties on FDI in Lower-middle-income and Upper-middle-income Countries: Recommendations for Vietnam". It contains panel data for a sample of lower-middle-income and upper-middle-income countries over the period 2004-2023, compiled from multiple reputable sources including UNCTAD and World Bank. The dataset includes variables used in the econometric analysis, such as: FDI inflows in percentage compares to the total GDP (current USD) Weighted Double Tax Treaty (DTT) index GDP per capita (constant USD) Population Weighted Bilateral Investment Treaty (BIT) index Current account balance (% of GDP) WTO membership status Political stability index ranking These variables were processed (some of which were processed to natural logarithm form) and lagged as required for fixed effects panel regressions, examining the relationship between DTTs and FDI inflows across different income groups. Researchers may use this dataset for replication, verification, or extended analysis. If re-used, please cite this dataset using the DOI provided.