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| Tekijä: | Huizinga, H. Nielsen, S. B. |
| Otsikko: | Withholding taxes or information exchange: the taxation of international interest flows |
| Lehti: | Journal of Public Economics
2003 : JAN, VOL. 87:1, p. 39-72 |
| Asiasana: | Information resources management Taxation |
| Vapaa asiasana: | Withholding tax |
| Kieli: | eng |
| Tiivistelmä: | 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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