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How effective is the European Union's savings tax directive? : evidence from four EU member states

Rixen, Thomas; Schwarz, Peter - In: Journal of common market studies : JCMS 50 (2012) 1, pp. 151-168

Persistent link: https://www.econbiz.de/10009488875

COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland

Szewczyk, Rafal M. - In: European research studies 24 (2021) 3, pp. 655-666

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Trade and investment in financial services and free capital movement: the effects on money laundering and tax avoidance : Assessing some of the trade related aspects five years aft...

Stichele, Myriam vander - Forschungs- und Dokumentationszentrum Chile-Lateinamerika - 2018

Persistent link: https://www.econbiz.de/10012152519

How Effective is the European Union’s Savings Tax Directive? Evidence from Four EU Member States

Rixen, Thomas; Schwarz, Peter - 2011

This paper examines the strategies employed by individual investors to evade cross-border capital income taxation, and it evaluates the effectiveness of the EU Savings Tax Directive (STD). Using data for four European countries our results are as follows: First, individual investors adapted to...

Persistent link: https://www.econbiz.de/10014185898