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Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003711858

Austria's steps towards a dual income tax

Genser, Bernd - 1995

The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the …

Persistent link: https://www.econbiz.de/10009580497

Hat Österreich seit 1993 eine duale Einkommensteuer?

Genser, Bernd - In: Wege zur Ganzheit : Festschrift für J. Hanns Pichler …, (pp. 399-409). 1996

Persistent link: https://www.econbiz.de/10001296835

Austria's steps towards a dual income tax

Genser, Bernd - In: Towards a dual income tax? : Scandinavian and Austrian …, (pp. 69-89). 1996

Persistent link: https://www.econbiz.de/10001320026

Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects

Klautke, Tina - 2013

The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...

Persistent link: https://www.econbiz.de/10012753596