The Taxation of Interest in Europe : A Minimum Withholding Tax?
Year of publication: |
1997
|
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Authors: | Huizinga, Harry ; Nielsen, Soren Bo |
Publisher: |
[S.l.] : SSRN |
Subject: | EU-Staaten | EU countries | Kapitalertragsteuer | Capital income tax | Zins | Interest rate | Theorie | Theory | Besteuerungsverfahren | Taxation procedure |
Extent: | 1 Online-Ressource (31 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 1997 erstellt |
Other identifiers: | 10.2139/ssrn.25502 [DOI] |
Classification: | H21 - Efficiency; Optimal Taxation |
Source: | ECONIS - Online Catalogue of the ZBW |
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