Double Taxation, Tax Credits and the Information Exchange Puzzle

Research, Preprint English OPEN
Eggert, Wolfgang (2003)
  • Subject: tax credit | withholding tax, tax credit, international tax competition, information exchange | F42 | H87 | H77 | Doppelbesteuerung | international tax competition | Steuerwettbewerb | Kapitalertragsteuer | Informationsaustausch | information exchange | Informationsverhalten | Steuerbeg├╝nstigung | withholding tax | Theorie
    • jel: jel:F42 | jel:H77 | jel:H87
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of fore... View more
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