haku: @author Huizinga, H. / yhteensä: 10
viite: 10 / 10
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| Tekijä: | Huizinga, H. |
| Otsikko: | The incidence of interest withholding taxes: evidence from the LDC loan market |
| Lehti: | Journal of Public Economics
1996 : MAR, VOL. 59:3, p. 435-452 |
| Asiasana: | LOANS MARKETS ECONOMICS |
| Kieli: | eng |
| Tiivistelmä: | During the 1970s, developing countries differed widely in their regimes of source-based interest withholding taxes. This paper provides evidence on the relationship between interest rates paid by private LDC borrowers on international credits and the withholding tax regime. Pre-tax interest rates are estimated to increase significantly in withholding tax rates. The extent of the mark-up into higher pre-tax interest rates reflects the offsetting foreign tax credits that banks expect to receive. |
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