المستودع الأكاديمي جامعة المدينة

Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation

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dc.creator Gérard, Marcel
dc.date 2004
dc.date.accessioned 2013-10-16T07:00:56Z
dc.date.available 2013-10-16T07:00:56Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18704
dc.identifier ppn:477475116
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18704
dc.description Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a proposal for European and international savings taxation. That proposition combines the outcome of a recent Dutch reform and lessons from the US qualified intermediaries mechanism. We show that such a system exhibits the same desirable properties as exchange of information, but potentially at reduced compliance cost, and is sustainable within a repeated game framework.
dc.language eng
dc.publisher
dc.relation CESifo working papers 1340
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H31
dc.subject H87
dc.subject H73
dc.subject ddc:330
dc.subject European Union
dc.subject international taxation
dc.subject savings income
dc.subject Kapitalertragsteuer
dc.subject Quellensteuer
dc.subject Ursprungslandprinzip
dc.subject Steuerwettbewerb
dc.subject Steuerharmonisierung
dc.subject Wiederholte Spiele
dc.subject Sparen
dc.subject Theorie
dc.title Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation
dc.type doc-type:workingPaper


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