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International interest withholding taxation: Prospects for a common European policy

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  • Huizinga, H.P.

    (Tilburg University)

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Bibliographic Info

Paper provided by Tilburg University in its series Open Access publications from Tilburg University with number urn:nbn:nl:ui:12-155147.

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Date of creation: 1994
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Publication status: Published in International Tax and Public Finance (1994) v.1, p.277-291
Handle: RePEc:ner:tilbur:urn:nbn:nl:ui:12-155147

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Web page: http://www.tilburguniversity.edu/

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References

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  1. Huizinga, Harry, 1996. "The incidence of interest withholding taxes: Evidence from the LDC loan market," Journal of Public Economics, Elsevier, Elsevier, vol. 59(3), pages 435-451, March.
  2. Philippe Bacchetta & Maria Paz Espinosa, 1993. "Information Sharing and Tax Competition Among Governments," CEPR Financial Markets Paper, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 77 Bastwick Street, London EC1V 3PZ 0028, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 77 Bastwick Street, London EC1V 3PZ.
  3. Allen B. Frankel, 1984. "Federal taxation and the domestic-foreign asset choice of a U.S. bank," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.) 243, Board of Governors of the Federal Reserve System (U.S.).
  4. George Kopits, 1992. "Tax harmonization in the European Community," IMF Occasional Papers 94, International Monetary Fund.
  5. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, American Economic Association, vol. 83(4), pages 877-92, September.
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Cited by:
  1. Jack M. Mintz & Stephen R. Richardson, 2001. "Taxation of Financial Intermediation Activities in Hong Kong," Working Papers, Hong Kong Institute for Monetary Research 092001, Hong Kong Institute for Monetary Research.
  2. Jack Mintz, 2004. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax and Public Finance, Springer, Springer, vol. 11(4), pages 419-434, 08.
  3. Eijffinger, S.C.W. & Huizinga, H.P. & Lemmen, J.J.G., 1998. "Short-term and long-term government debt and non resident interest witholding taxes," Open Access publications from Tilburg University, Tilburg University urn:nbn:nl:ui:12-76575, Tilburg University.
  4. Lemmen, J.J.G. & Eijffinger, S.C.W., 1996. "The Fundamental Determinants of Financial Integration in the European Union," Open Access publications from Tilburg University, Tilburg University urn:nbn:nl:ui:12-73027, Tilburg University.
  5. 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.
  6. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
  7. Fuest, Clemens & Huber, Bernd, 2001. "Why is there so little tax coordination? The role of majority voting and international tax evasion," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 31(2-3), pages 299-317, April.
  8. Julian Alworth, 1998. "Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations," International Tax and Public Finance, Springer, Springer, vol. 5(4), pages 507-534, October.
  9. Leslie Papke, 2000. "One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles," International Tax and Public Finance, Springer, Springer, vol. 7(3), pages 295-313, May.
  10. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
  11. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR) 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  12. Ed Westerhout, 2002. "The Capital Tax and Welfare Effects from Asymmetric Information on Equity Markets," International Tax and Public Finance, Springer, Springer, vol. 9(3), pages 219-233, May.
  13. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
  14. Jack M. Mintz, 2003. "Taxing Financial Activity," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0305, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.

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