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Interest income tax evasion, the EU savings directive and capital market effects

Klautke, Tina; Weichenrieder, Alfons J. - In: Fiscal studies : the journal of the Institute for … 31 (2010) 1, pp. 151-170

Persistent link: https://www.econbiz.de/10003969925

Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003711858

Répercussions macroéconomiques et budgétaires d'un relèvement du taux du précompte mobilier sur intérêts à 15 pc dans le cadre d'une harmonisation eropéenne de la fiscalité de l'ép...

Saintrain, Michel; Englert, Michel - 1994

Persistent link: https://www.econbiz.de/10000938600

Structure des prélèvements obligatoires et emploi : aspects macroéconomiques des liens et des possibilités d'intervention

Bréchet, Thierry (contributor) - 1994

Persistent link: https://www.econbiz.de/10000938603

Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects

Klautke, Tina - 2013

The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...

Persistent link: https://www.econbiz.de/10012753596