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The Taxation of Interest in Europe: A Minimum Withholding Tax?

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  • Harry Huizinga
  • Søren Bo Nielsen

Abstract

This 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.

Suggested Citation

  • Harry Huizinga & Søren Bo Nielsen, "undated". "The Taxation of Interest in Europe: A Minimum Withholding Tax?," EPRU Working Paper Series 97-13, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    • Handle: RePEc:kud:epruwp:97-13
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    Cited by:

    1. Dhillon, Amrita & Perroni, Carlo & Scharf, Kimberley A., 1999. "Implementing tax coordination," Journal of Public Economics, Elsevier, vol. 72(2), pages 243-268, May.
    2. G. Brunello & W. Franz & P. Sacco & D. Pearce & M. Salles & S. Nielsen & J. Weidmann, 1998. "Book reviews," Journal of Economics, Springer, vol. 68(2), pages 200-217, June.
    3. Kimberley Scharf, 1999. "Scale Economies in Cross-Border Shopping and Commodity Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 89-99, February.

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