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...

Recent growth in the number of residential solar installations in the United States has been aided by declining component costs, growing environmental concerns, and increased government incentives. Yet, a debate still surrounds the efficacy and equity of residential solar installation. Using the...

Previous empirical studies have shown that there is only a small negative (if any) effect of capital mobility on the corporate tax burden. Using data for up to 20 OECD countries in the period 1979–2000 this paper tries to investigate a less rigid hypothesis: Although capital taxes have not...