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Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation

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Author Info
Marcel Gérard ()
Abstract

Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a proposal for European and international savings taxation. That proposition combines the outcome of a recent Dutch reform and lessons from the US qualified intermediaries mechanism. We show that such a system exhibits the same desirable properties as exchange of information, but potentially at reduced compliance cost, and is sustainable within a repeated game framework.

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Paper provided by CESifo GmbH in its series CESifo Working Paper Series with number CESifo Working Paper No. 1340.

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Date of creation: 2004
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Handle: RePEc:ces:ceswps:_1340

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Related research
Keywords: European Union international taxation savings income

Find related papers by JEL classification:
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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  1. Gordon, Roger H, 1992. " Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-80, July. [Downloadable!] (restricted)
    Other versions:
  2. Wolfgang Eggert & Martin Kolmar, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  3. Wolfgang Eggert, 2003. "Double Taxation, Tax Credits and the Information Exchange Puzzle," CoFE Discussion Paper 03-06, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
  4. Wolfgang Eggert & Martin Kolmar, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CoFE Discussion Paper 03-07, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
  5. Bacchetta, Philippe & Espinosa, Maria Paz, 1995. "Information sharing and tax competition among governments," Journal of International Economics, Elsevier, vol. 39(1-2), pages 103-121, August. [Downloadable!] (restricted)
    Other versions:
  6. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memoranda 023, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization. [Downloadable!]
  7. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June. [Downloadable!] (restricted)
  8. Huizinga, Harry & Nielsen, Soren Bo, 2003. "Withholding taxes or information exchange: the taxation of international interest flows," Journal of Public Economics, Elsevier, vol. 87(1), pages 39-72, January. [Downloadable!] (restricted)
    Other versions:
  9. Wolfgang Eggert & Martin Kolmar, 2000. "Residence-based Capital Taxation: Why Information is Voluntarily Exchanged and why it is not," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  10. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
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