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Are International Deposits Tax-Driven?

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Author Info
Huizinga, H.
Nicodeme, G.

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Abstract

This paper investigates the impact of tax policy on international depositing. Non-bank international deposits are shown to be positively related to interest income and wealth taxes and to the presence of domestic bank interest reporting. This suggests that international deposits are in part intended to facilitate tax evasion.

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Publisher Info
Paper provided by Commission of the EC, Directorate-General for Economic and Financial Affairs (DG ECFIN) in its series European Economy - Economic Papers with number 152.

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Length: 52 pages
Date of creation: 2001
Date of revision:
Handle: RePEc:fth:eeccco:152

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Postal: Commission of the European Communities. Directorate-General for Economic and Financial Affairs, B- 1049 Brussels, Belgium
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Web page: http://europa.eu/comm/economy_finance/
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Related research
Keywords: TAX POLICY ; INCOME ; INTEREST RATE ; BANKS;

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Find related papers by JEL classification:
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Mortgages
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
E43 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Determination of Interest Rates; Term Structure of Interest Rates

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  1. Michele Manna & Philipp Hartmann & Andres Manzanares, 2001. "The microstructure of the Euro money market," Working Paper Series 080, European Central Bank. [Downloadable!]
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  2. Michael Keen & Jenny Ligthart, 2006. "Incentives and Information Exchange in International Taxation," International Tax and Public Finance, Springer, vol. 13(2), pages 163-180, May. [Downloadable!] (restricted)
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  3. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer, vol. 13(1), pages 81-110, January. [Downloadable!] (restricted)
  4. Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
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  5. Patrick Honohan, 2003. "Alternative Approaches to Taxing the Financial Sector: Which is Best and Where Does Chile Stand?," Working Papers Central Bank of Chile 225, Central Bank of Chile. [Downloadable!]
  6. Margit Schratzenstaller, 2003. "Dualisierung von Einkommensteuersystemen: Stand und Perspektiven im internationalen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(4), pages 535-550.
  7. Honohan, Patrick, 2003. "Avoiding the pitfalls in taxing financial intermediation," Policy Research Working Paper Series 3056, The World Bank. [Downloadable!]
  8. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends," NBER Working Papers 13281, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  9. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers 13132, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  10. Ronald Davies, 2004. "Tax Treaties and Foreign Direct Investment: Potential versus Performance," Asia-Pacific Financial Markets, Springer, vol. 11(6), pages 775-802, November. [Downloadable!] (restricted)
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  11. Harry Huizinga, 2004. "The Taxation of Banking in an Integrating Europe," Asia-Pacific Financial Markets, Springer, vol. 11(4), pages 551-568, August. [Downloadable!] (restricted)
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  12. Huizinga Harry & Nicodeme Gaetan, 2003. "Deposit insurance and international bank deposits," International Finance 0302001, EconWPA. [Downloadable!]
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  13. David E. Wildasin, 2009. "Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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