Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...

This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxws are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...