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The incidence of interest withholding taxes: Evidence from the LDC loan market

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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:12-73030.

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Date of creation: 1996
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Publication status: Published in Journal of Public Economics (1996) v.59, p.435-451
Handle: RePEc:ner:tilbur:urn:nbn:nl:ui:12-73030

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

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References

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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. Demirguc-Kunt, Asli & Huizinga, Harry, 1992. "Barriers to portfolio investments in emerging stock markets," Policy Research Working Paper Series 984, The World Bank.
  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. 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.
  6. Ozler, Sule, 1993. "Have Commercial Banks Ignored History?," American Economic Review, American Economic Association, vol. 83(3), pages 608-20, June.
  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. 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.).
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Cited by:
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  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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