Keen, Michael; Ligthart, Jenny - In: International Tax and Public Finance 13 (2006) 2, pp. 163-180
's savings tax initiative. This paper analyzes the effects of information exchange and withholding taxes, recognizing that … acts purely as a lump-sum transfer; (ii) in contrast, allocating some of the revenue from information exchange to the … total revenue; (iii) nevertheless, any withholding tax regime is Pareto dominated by information exchange combined with …