This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation … savings. However, this result has to be interpreted with caution since the available data is scarce and not always conclusive …. -- savings taxation ; withholding tax ; information exchange ; European Union …

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation … savings. However, this result has to be interpreted with caution since the available data is scarce and not always conclusive …

This is a paper explaining the EU Directive on Taxation of inter-State interest on savings. It concerns situations … where the savings of an EU resident are placed in another member-State. The majority of EU States would like information … a lot of savings inflows would like to continue to do so and would like to offer confidentiality. They prefer to levy a …

This paper analyzes optimal linear taxes on labor income and savings in a standard two-period life-cycle model with …

life-insurance demand. -- savings ; life insurance ; capital income taxation ; bequests …