L'Horty, Yannick; Laurent, Thierry - In: Revue d'Économie Financière 64 (2001) 4, pp. 107-126
[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...