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This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It … examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates … on a wide range of savings vehicles (including bank accounts, bonds, shares, private pensions and housing) to assess the …
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Grundlagen der Zinsbesteuerung -- Zinsbesteuerung in ausgewählten Ländern -- Europarechtliche Rahmenbedingungen der Zinsbesteuerung -- Zinsbesteuerung vor dem Hintergrund des Leistungsfähigkeitsprinzips -- Zinsbesteuerung vor dem Hintergrund der Anforderungen des Europarechts --...
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Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Abstract -- List of Abbreviations, Definitions and Acronyms -- Chapter 1: Introduction -- 1.1. Background -- 1.2. The research questions -- 1.3. Research method: The comparative method -- 1.4. Aims and outline of the...
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