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Tax Distortions: Shares and Bonds

In: Taxes and Exchange Rates in the EU

Author

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  • John Lorié

Abstract

In the previous chapter I dealt with inter country tax differences on income from shares, whereby source taxes and residence taxes were discerned. As far as source taxes were concerned, I concentrated on company taxes and argued that their presence leads to lower share prices. Differences in company taxes between countries result in differences between share prices of identical firms located in different countries. As taxes precipitate in national rental rates, a differential between the latter exists. This has a negative impact on international physical capital allocation and welfare.

Suggested Citation

  • John Lorié, 2006. "Tax Distortions: Shares and Bonds," Palgrave Macmillan Books, in: Taxes and Exchange Rates in the EU, chapter 5, pages 179-256, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62570-9_5
    DOI: 10.1057/9780230625709_5
    as

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