Combining Dutch Presumptive Capital Income Tax and US QI to Set forth a New System of International Savings Taxation
(2004) CESifo Area in Public Economics — Location: Munich
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- Authors
- Abstract
- (en) Beyond traditional debates as to information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions. Some of them are examined in this paper. They are used to set forth a proposal for European and international savings taxation, which is then investigated. That proposition combines the outcome of a recent Dutch reform and lessons from US qualified intermediaries mechanism. We show that such a system exhibits the same desirable properties as exchange of information, but potentially at reduced compliance cost, and is sustainable within a repeated game framework.
- Affiliations
Louvain School of Management Accounting & Finance
Citations
Gérard, M. (2004). Combining Dutch Presumptive Capital Income Tax and US QI to Set forth a New System of International Savings Taxation. CESifo Area in Public Economics, Munich. https://hdl.handle.net/2078.5/128698