Are international deposits tax-driven

Journal of Public Economics

Volumn 88, Issue 6, 2004, Pages 1093-1118

  Huizinga, Harry ^a   Nicodème, Gaëtan ^b  

^a TILBURG UNIVERSITY   (Netherlands)

^b EUROPEAN COMMISSION   (Belgium)

Author keywords

International deposits; Tax evasion

Indexed keywords

EID: 0346272995     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(03)00058-6     Document Type: Article

References (20)

1. Ahearne A.G. Griever W.L. Warnock F.E. Informational costs and home bias: an analysis of US holdings of foreign equities International Finance Discussion Paper 691 2000 Board of Governors of the Federal Reserve System Washington DC
2. Alworth J.S. Andresen S. The determinants of cross border non-bank deposits and the competitiveness of financial market centres Money Affairs 5 1992 105-133
3. Bacchetta P. Espinosa M.P. Information sharing and tax competition among governments Journal of International Economics 39 1995 102-121
4. Bacchetta P. Espinosa M.P. Exchange-of-information clauses in international tax treaties International Tax and Public Finance 7 2000 275-293
5. Bank for International Settlements, 2000a. International Banking and Financial Market Developments. BIS Quarterly Review. Basel, Switzerland.
6. Bank for International Settlements, 2000b. Guide to the International Banking Statistics. Basel, Switzerland, July 2000.
7. European Commission, 1998. Proposal for a council directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the community. COM(1995) 295 final.
8. European Commission, 2001. Proposal for a council directive to ensure effective taxation of savings income in the form of interest payments within the community. COM(2001)400.
9. Fornari F. Levy A. 2000 Global liquidity in the 1990s: geographical allocation and long-run determinants, mimeo, Bank of Italy.
10. Grilli V. 1989 Europe 1992: issues and prospects for the financial markets. Economic Policy, October.
11. Huizinga H. Nielsen S.B. The taxation of interest in Europe: a minimum withholding tax. In: Cnossen S. (Ed.), Taxing Capital Income in the European Union 2000 Oxford University Press
12. Huizinga H. Nielsen S.B. Withholding taxes or information exchange: the taxation of international interest flows Journal of Public Economics 87 2003 39-72
13. Janeba E. Peters W. The evasion, tax competition and the gains from non-discrimination: the case of interest taxation in Europe Economic Journal 109 1999 93-101
14. La Porta R. Lopez-de-Silanes F. Shleifer A. Vishny R.W. Legal determinants of external finance Journal of Finance 52 1997 1131-1150
15. OECD, 2000. Improving access to bank information for tax purposes. Paris.
16. OECD, 2002. Agreement on exchange of information on tax matters. Paris.
17. Phensel, 2000. http://garnet.acns.fsu.edu/~phensel/intldata.html#geog.
18. Portes R. Rey H. 1999 The determinants of cross-border equity flows. CEPR Discussion Paper 2225.
19. WorldAtlas.com, 2001. http://www.worldatlas.com
20. Zee H.H. Taxation of financial capital in a globalized environment: the role of withholding taxes National Tax Journal 51 1998 587-599