Fuest, Clemens; Weichenrieder, Alfons J. - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 611-632
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
