The Taxation of Interest in Europe: A Minimum Withholding Tax?
AbstractThis 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 97-13.
Date of creation:
Date of revision:
Contact details of provider:
Postal: Øster Farimagsgade 5, Building 26, DK-1353 Copenhagen K., Denmark
Phone: (+45) 3532 4411
Fax: +45 35 32 30 00
Web page: http://www.econ.ku.dk/epru/
More information through EDIRC
Other versions of this item:
- Huizinga, H.P. & Nielsen, S.B., 1997. "The taxation of interest in Europe: A minimum withholding tax?," Discussion Paper 1997-73, Tilburg University, Center for Economic Research.
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- G. Brunello & W. Franz & P. Sacco & D. Pearce & M. Salles & S. Nielsen & J. Weidmann, 1998.
Journal of Economics,
Springer, vol. 68(2), pages 200-217, June.
- 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.
- Wolfgang Franz, 1998. "Book Review," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 154(2), pages 466-468, June.
- Maurice Salles, 2000. "Book review," Social Choice and Welfare, Springer, vol. 17(3), pages 567-569.
- 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.
- 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.
- Amrita Dhillon & Carlo Perroni & Kim Scharf, 1997.
"Implementing tax co-ordination,"
IFS Working Papers
W97/12, Institute for Fiscal Studies.
- Dhillon, A. & Perroni, C. & Scharf, K.A., 1997. "Implementing Tax Coordination," The Warwick Economics Research Paper Series (TWERPS) 501, University of Warwick, Department of Economics.
- Amrita Dhillon & Carlo Perroni & Kimberley A. Scharf, . "Implementing Tax Coordination," EPRU Working Paper Series 97-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Hoffmann).
If references are entirely missing, you can add them using this form.