haku: @indexterm TAX EVASION / yhteensä: 119
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| Tekijä: | Keen, M. Ligthart, J. E. |
| Otsikko: | Revenue sharing and information exchange under non-discriminatory taxation |
| Lehti: | Scandinavian Journal of Economics
2007 : VOL. 109:3, p. 487-504 |
| Asiasana: | information international taxation tax collection tax evasion tax revenue |
| Kieli: | eng |
| Tiivistelmä: | The paper investigates the international exchange of tax information by characterizing and comparing the outcomes that emerge with and without information exchange. The set up consist of two-country world where the countries can't differentiate the taxation between residents and non-residents. Considering the role of differences in country size and the potential incentives to share the revenue raised by withholding or as a consequence of information exchange, the analysis demonstrates that it is in the interests of both countries, in terms of tax revenue, that all revenue collected from non-residents be transferred to the residence country. The results show that a withholding system with revenue fully reallocated in this way is always more desirable than information sharing. |
SCIMA