haku: @author Huizinga, H. / yhteensä: 10
viite: 4 / 10
| Tekijä: | Huizinga, H. Nicodeme, G. |
| Otsikko: | Are international deposits tax-driven |
| Lehti: | Journal of Public Economics
2004 : JUN, VOL. 88:6, p. 1093-1118 |
| Asiasana: | International financial institutions Taxation |
| Vapaa asiasana: | International deposits Tax evasion |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates the impact of tax policy on international depositing. Non-bank international deposits are shown to be positively related to interest income taxes to the presence of domestic bank interest reporting. This suggests that international deposits are in part intended to facilitate tax evasion. At present, only part of international interest flow are covered by either nonresident interest withholding taxes or international exchange of information. |
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