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Information sharing and international taxation

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Author Info
Keen, M.
Ligthart, J.E. (Tilburg University, Center for Economic Research)

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Abstract

The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy. Yet this refocusing of the debate on international taxation-away from parametric tax coordination and towards strengthening information exchange-has gone largely unnoticed in the public finance literature. This paper gives an overview of this increasingly important area of international taxation, reviewing the key economic, legal and practical concepts and issues bearing on the analysis and implementation of information exchange, and providing an account of recent policy initiatives and emerging theoretical insights.

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Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 117.

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Date of creation: 2004
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Handle: RePEc:dgr:kubcen:2004117

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Find related papers by JEL classification:
H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Konrad, Kai A. & Schjelderup, Guttorm, 1999. "Fortress Building in Global Tax Competition," Journal of Urban Economics, Elsevier, vol. 46(1), pages 156-167, July. [Downloadable!] (restricted)
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  2. Wolfgang Eggert & Martin Kolmar, . "Information Sharing, Multiple Nash Equilibria, and Asymmetric Capital-Tax Competition," EPRU Working Paper Series 02-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  3. Keen, M. & Ligthart, J.E., 2004. "Incentives and information exchange in international taxation," Discussion Paper 54, Tilburg University, Center for Economic Research. [Downloadable!]
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  4. 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)
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  5. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-78, June. [Downloadable!] (restricted)
  6. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier. [Downloadable!] (restricted)
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  7. Janeba, Eckhard, 1995. "Corporate income tax competition, double taxation treaties, and foreign direct investment," Journal of Public Economics, Elsevier, vol. 56(2), pages 311-325, February. [Downloadable!] (restricted)
  8. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March. [Downloadable!]
  9. Yaniv, Gideon, 1994. "Taxation and Dirty Money Laundering," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 40-51.
  10. Eckhard Janeba & Michael Smart, 2003. "Is Targeted Tax Competition Less Harmful than its Remedies?," Asia-Pacific Financial Markets, Springer, vol. 10(3), pages 259-280, May. [Downloadable!] (restricted)
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  11. 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)
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  12. Ligthart, Jenny E., 2007. "Information sharing for consumption tax purposes: An empirical analysis," Information Economics and Policy, Elsevier, vol. 19(1), pages 24-42, March. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Keen, Michael & Ligthart, Jenny E., 2005. "Revenue sharing and information exchange under non-discriminatory taxation," Discussion Paper 69, Tilburg University, Center for Economic Research. [Downloadable!]
    Other versions:
  2. Killian McCarthy & Frederik van Doorn & Brigitte Unger, 2008. "Globalisation, Tax Competition and the Harmonisation of Corporate Tax Rates in Europe: A Case of Killing the Patient to Cure the Disease?," Working Papers 08-13, Utrecht School of Economics. [Downloadable!]
  3. Rixen, Thomas, 2005. "Internationale Kooperation im asymmetrischen Gefangenendilemma: Das OECD Projekt gegen schädlichen Steuerwettbewerb," MPRA Paper 329, University Library of Munich, Germany, revised 2005. [Downloadable!]
  4. Bernardi, Luigi, 2006. "A family of big brother that do not talk esch other," MPRA Paper 1867, University Library of Munich, Germany. [Downloadable!]
  5. Carone, Giuseppe & Nicodème, Gaëtan & Schmidt, Jan, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," MPRA Paper 3996, University Library of Munich, Germany. [Downloadable!]
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