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The taxation of interest in Europe: A minimum withholding tax?


Author Info

  • Huizinga, H.P.
  • Nielsen, S.B.

    (Tilburg University, Center for Economic Research)


This paper provides an analysis of the proposal for introducing a minimum withholding tax on interest in the EU. We present a model with three countries: a typical EU country, an 'inside' tax haven, and an 'outside' tax haven. In the initial non-cooperative solution, the former two countries impose withholding taxes on interest. We investigate what happens to welfare in these countries, if the 'inside' tax haven is forced to raise its withholding tax. From the model we proceed to a broader evaluation of the minimum withholding tax proposal.

(This abstract was borrowed from another version of this item.)

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Bibliographic Info

Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 1997-73.

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Date of creation: 1997
Date of revision:
Handle: RePEc:dgr:kubcen:199773

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Keywords: taxation; EU; interest;

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Cited by:
  1. Dhillon, Amrita & Perroni, Carlo & Scharf, Kimberley A., 1999. "Implementing tax coordination," Journal of Public Economics, Elsevier, vol. 72(2), pages 243-268, May.
  2. Wolfgang Rieke & Herbert Giersch & Wolf Schäfer & Helmut Reisen & Thomas Mayer & Wolfgang Franz & Michael Stolpe & Shigeto Tsuru & Asim Erdilek & Uwe Siegmund, 1995. "Book reviews," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 131(3), pages 594-617, September.
  3. Helena Nusse & P. Schönfeld & B. Velthoven & H. Sinn & A. Parikh & G. Blomquist & D. Pearce, 1994. "Book reviews," Journal of Economics, Springer, vol. 59(1), pages 105-132, February.
  4. Kimberley Scharf, 1999. "Scale Economies in Cross-Border Shopping and Commodity Taxation," International Tax and Public Finance, Springer, vol. 6(1), pages 89-99, February.
  5. Maurice Salles, 2000. "Book review," Social Choice and Welfare, Springer, vol. 17(3), pages 567-569.
    • G. Brunello & W. Franz & P. Sacco & D. Pearce & M. Salles & S. Nielsen & J. Weidmann, 1998. "Book reviews," Journal of Economics, Springer, vol. 68(2), pages 200-217, June.


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