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The Incidence of Interest Withholding Taxes: Evidence from the LCD Loan Market

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  • Huizinga, H.

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Bibliographic Info

Paper provided by Tilburg - Center for Economic Research in its series Papers with number 9495.

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Length: 22 pages
Date of creation: 1994
Date of revision:
Handle: RePEc:fth:tilbur:9495

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Postal: TILBURG UNIVERSITY, CENTER FOR ECONOMIC RESEARCH, 5000 LE TILBURG THE NETHERLANDS.
Phone: 31 13 4663050
Fax: 31 13 4663066
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Web page: http://center.uvt.nl/
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Related research

Keywords: taxation ; financial markets ; interest rates;

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References

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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.:
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  1. Sachs, J. & Huizinga, H.P., 1987. "U.S. commercial banks and the developing-country debt crisis," Open Access publications from Tilburg University urn:nbn:nl:ui:12-155106, Tilburg University.
  2. Feder, Gershon & Ross, Knud Z, 1982. " Risk Assessments and Risk Premiums in the Eurodollar Market," Journal of Finance, American Finance Association, vol. 37(3), pages 679-91, June.
  3. Allen B. Frankel, 1985. "Some implications of the President's tax proposals for U.S. banks with claims on developing countries," International Finance Discussion Papers 263, Board of Governors of the Federal Reserve System (U.S.).
  4. Damus, Sylvester & Hobson, Paul A. R. & Thirsk, Wayne R., 1991. "Foreign tax credits, the supply of foreign capital, and tax exporting : A numerical general equilibrium model of corporate tax reform in Canada," Journal of Public Economics, Elsevier, vol. 45(1), pages 29-46, June.
  5. Allen B. Frankel, 1984. "Federal taxation and the domestic-foreign asset choice of a U.S. bank," International Finance Discussion Papers 243, Board of Governors of the Federal Reserve System (U.S.).
  6. Huizinga, H.P. & Demirgüç-Kunt, A., 1995. "Barriers to portfolio investment in emerging stock markets," Open Access publications from Tilburg University urn:nbn:nl:ui:12-155151, Tilburg University.
  7. Lawrence H. Goulder, 1990. "Implications of Introducing U.S. Withholding Taxes on Foreigners' Interest Income," NBER Chapters, in: Tax Policy and the Economy: Volume 4, pages 103-142 National Bureau of Economic Research, Inc.
  8. Ozler, Sule, 1993. "Have Commercial Banks Ignored History?," American Economic Review, American Economic Association, vol. 83(3), pages 608-20, June.
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Citations

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Cited by:
  1. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
  2. Harry Huizinga, 1994. "International interest withholding taxation: Prospects for a common European policy," International Tax and Public Finance, Springer, vol. 1(3), pages 277-291, October.
  3. Eijffinger, Sylvester C. W. & Huizinga, Harry P. & Lemmen, Jan J. G., 1998. "Short-term and long-term government debt and nonresident interest withholding taxes," Journal of Public Economics, Elsevier, vol. 68(3), pages 309-334, June.
  4. Demirguc, Asli & Huizinga, Harry, 1999. "Determinants of Commercial Bank Interest Margins and Profitability: Some International Evidence," World Bank Economic Review, World Bank Group, vol. 13(2), pages 379-408, May.
  5. Julian Alworth, 1998. "Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations," International Tax and Public Finance, Springer, vol. 5(4), pages 507-534, October.
  6. Zee, Howell H., 1998. "Taxation of Financial Capital in a Globalized Environment: The Role of Withholding Taxes," National Tax Journal, National Tax Association, vol. 51(n. 3), pages 587-99, September.

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