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Volumn 51, Issue 3, 1998, Pages 587-599

Taxation of financial capital in a globalized environment: the role of withholding taxes

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0000447518     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (15)

References (26)
  • 2
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    • Deloitte Touche Tohmatsu International
    • Deloitte Touche Tohmatsu International. Corporate and Withholding Tax Rates. Deloitte Touche Tohmatsu International, 1997.
    • (1997) Corporate and Withholding Tax Rates
  • 6
    • 0011460785 scopus 로고
    • Implications of Introducing U.S. Withholding Taxes on Foreigners' Interest Income
    • edited by Lawrence H. Summers, Cambridge, MA: The MIT Press
    • Goulder, Lawrence H. "Implications of Introducing U.S. Withholding Taxes on Foreigners' Interest Income." In Tax Policy and the Economy, Volume 4, edited by Lawrence H. Summers, 103-40. Cambridge, MA: The MIT Press, 1990.
    • (1990) Tax Policy and the Economy , vol.4 , pp. 103-140
    • Goulder, L.H.1
  • 7
    • 0005400062 scopus 로고
    • International Interest Withholding Taxation: Prospects for a Common European Policy
    • December
    • Huizinga, Harry. "International Interest Withholding Taxation: Prospects for a Common European Policy." International Tax and Public Finance 1 No. 3 (December, 1994): 277-91.
    • (1994) International Tax and Public Finance , vol.1 , Issue.3 , pp. 277-291
    • Huizinga, H.1
  • 8
    • 0030097496 scopus 로고    scopus 로고
    • The Incidence of Interest Withholding Taxes: Evidence from the LDC Loan Market
    • March
    • Huizinga, Harry. "The Incidence of Interest Withholding Taxes: Evidence from the LDC Loan Market." Journal of Public Economics 59 No. 3 (March, 1996): 435-51.
    • (1996) Journal of Public Economics , vol.59 , Issue.3 , pp. 435-451
    • Huizinga, H.1
  • 9
    • 0347441713 scopus 로고    scopus 로고
    • IBFD
    • International Bureau of Fiscal Documentation. African Tax Systems. IBFD, 1997a.
    • (1997) African Tax Systems
  • 11
    • 0347441714 scopus 로고    scopus 로고
    • IBFD
    • International Bureau of Fiscal Documentation. Taxation in Latin America. IBFD, 1997c.
    • (1997) Taxation in Latin America
  • 15
    • 0003518334 scopus 로고    scopus 로고
    • Washington, D.C.: IMF, various years, a
    • International Monetary Fund. International Financial Statistics. Washington, D.C.: IMF, various years, a.
    • International Financial Statistics
  • 16
    • 0003676925 scopus 로고    scopus 로고
    • Washington, D.C.: IMF, various years, b
    • International Monetary Fund. World Economic Outlook. Washington, D.C.: IMF, various years, b.
    • World Economic Outlook
  • 17
    • 0007631498 scopus 로고
    • Is There a Future for Capital Income Taxation
    • Mintz, Jack. "Is There a Future for Capital Income Taxation." Canadian Tax Journal 42 No. 6 (1994): 1469-1503.
    • (1994) Canadian Tax Journal , vol.42 , Issue.6 , pp. 1469-1503
    • Mintz, J.1
  • 18
    • 0003692394 scopus 로고
    • Paris: OECD
    • Organisation for Economic Co-operation and Development. Taxing Profits in a Global Economy. Paris: OECD, 1991.
    • (1991) Taxing Profits in a Global Economy
  • 23
    • 0003998949 scopus 로고    scopus 로고
    • Globalization, Tax Competition and the Future of Tax Systems
    • Washington, D.C.: International Monetary Fund
    • Tanzi, Vito. "Globalization, Tax Competition and the Future of Tax Systems." IMF Working Paper No. WP/96/141. Washington, D.C.: International Monetary Fund, 1996a.
    • (1996) IMF Working Paper No. WP/96/141
    • Tanzi, V.1
  • 25
    • 0011265862 scopus 로고    scopus 로고
    • Taxation in a Borderless World: The Role of Information Exchange
    • edited by Bertil Wiman. The Netherlands: Kluwer Law International, forthcoming
    • Tanzi. Vito, and Howell H. Zee. "Taxation in a Borderless World: The Role of Information Exchange." In International Studies in Taxation, edited by Bertil Wiman. The Netherlands: Kluwer Law International, 1998 (forthcoming).
    • (1998) International Studies in Taxation
    • Vito, T.1    Zee, H.H.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.