Are International Deposits Tax-Driven?.

This paper investigates the impact of tax policy on international depositing. Non-bank international deposits are shown to be positively related to interest income and wealth taxes and to the presence of domestic bank interest reporting. This suggests that international deposits are in part intended to facilitate tax evasion.

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Year of publication:	2001
Authors:	Huizinga, H. ; Nicodeme, G.
Institutions:	Directorate-General Economic and Financial Affairs, European Commission
Subject:	TAX POLICY \| INCOME \| INTEREST RATE \| BANKS

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Series:	European Economy - Economic Papers.
Type of publication:	Book / Working Paper
Notes:	52 pages
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; G21 - Banks; Other Depository Institutions; Mortgages ; H22 - Incidence ; E43 - Determination of Interest Rates; Term Structure Interest Rates
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005780959