Interest income tax evasion, the EU savings directive and capital market effects
Year of publication: |
2010
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Authors: | Klautke, Tina ; Weichenrieder, Alfons J. |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 31.2010, 1, p. 151-170
|
Subject: | EU-Staaten | EU countries | Kapitalertragsteuer | Capital income tax | Steuerflucht | Cross-border tax evasion | EU-Steuerrecht | EU tax law | Steuerwirkung | Tax effects | Steuerinzidenz | Tax incidence | Liechtenstein | Luxemburg | Luxembourg | Belgien | Belgium | Österreich | Austria | Rentenmarkt | Bond market | Einkommensteuer | Income tax |
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