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| Author: | Huizinga, H. Nielsen, S. B. |
| Title: | Withholding taxes or information exchange: the taxation of international interest flows |
| Journal: | Journal of Public Economics
2003 : JAN, VOL. 87:1, p. 39-72 |
| Index terms: | Information resources management Taxation |
| Freeterms: | Withholding tax |
| Language: | eng |
| Abstract: | This paper considers withholding taxes and information exchange as alternative means to tax international interest income. For each regime, the authors consider the maximum level of taxation of foreign-source income that can be sustained as the equilibrium of a repeated game. The best regime is the one that brings the level of taxation in either regime depend on the cooperative level of interest taxation. |
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