[eng] The purpose of this study was to draw up an inventory of European taxation on income from savings products. The methodological difficulties were substantial : tax rules are very diverse from one country to another, and there is no standardised definition of savings products at an...

[eng] Taxation of Savings in Europe . This article presents a comparison of taxation of savings between eleven European countries and United States. Authors explain that reforms don’t impulse European fiscal harmonisation. Differences still exist between countries for same savings and between...