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The Taxation of Interest in Europe : A Minimum Withholding Tax?

Huizinga, Harry; Nielsen, Soren Bo - 1997

This paper provides an analysis of the proposal for introducing a minimum withholding tax on interest in the EU. We present a model with three countries: a typical EU country, an "inside" tax haven, and an "outside" tax haven. In the initial non-cooperative solution, the former two countries...

Persistent link: https://www.econbiz.de/10014139014

The tax shield increases the interest rate

Fischer, Marcel; Jensen, Bjarne Astrup - In: Journal of banking and finance 161 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10015065752

Sticky deposit rates and allocative effects of monetary policy

Duquerroy, Anne; Matray, Adrien; Saidi, Farzad - 2020

Persistent link: https://www.econbiz.de/10012648465

Intertemporal choice, saving and investment, and interest rate : contributions from a neglected Hayekian model

Fillieule, Renaud - In: Review of political economy 29 (2017) 2, pp. 307-328

Persistent link: https://www.econbiz.de/10011770579

Demography and provisions for retirement : the pension composition, an equilibrium approach

Praag, Bernard M. S. van; Hop, J. Peter - 2018

Pensions may be provided for in a modern society by several methods, viz., voluntary individual savings, mandatory … individual savings, that the fully funded occupational system is decided upon by the age cohort of the median worker and that … decisions is a Pareto-equilibrium. Nowadays most of capital supply stems from individual and institutionalised pension savings …

Persistent link: https://www.econbiz.de/10011870742