IDEAS home Printed from https://ideas.repec.org/a/bla/jcmkts/v46y2008i5p1049-1069.html
   My bibliography  Save this article

Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive

Author

Listed:
  • J.C. SHARMAN

Abstract

This article examines how an internal deal to tax non‐resident EU savings came to depend on the co‐operation of non‐member jurisdictions. These efforts were both motivated and sabotaged by a policy narrative asserting that increased capital mobility poses a new global imperative for national and regional policy‐making.

Suggested Citation

  • J.C. Sharman, 2008. "Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive," Journal of Common Market Studies, Wiley Blackwell, vol. 46(5), pages 1049-1069, December.
    • Handle: RePEc:bla:jcmkts:v:46:y:2008:i:5:p:1049-1069
    DOI: 10.1111/j.1468-5965.2008.00829.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-5965.2008.00829.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-5965.2008.00829.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lukas Hakelberg, 2014. "The Power Politics of International Tax Cooperation. Why Luxembourg and Austria accepted automatic exchange of information on foreign account holders’ interest income," EUI-RSCAS Working Papers p0375, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    2. J. C. Sharman, 2010. "Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 127-140, Fall.
    3. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    4. Patrick Emmenegger, 2017. "Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack?," Regulation & Governance, John Wiley & Sons, vol. 11(1), pages 24-40, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jcmkts:v:46:y:2008:i:5:p:1049-1069. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-9886 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.