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

Author:

Klautke Tina,Weichenrieder Alfons J.

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference17 articles.

1. Bundesministerium der Finanzen (2007), ‘Die EU-Richtlinie zur Besteuerung ausländischer Zinserträge’ (The EU directive for taxing foreign interest income), Monthly Report of the German Finance Ministry, October.

2. Deutsche Börse (2006), Deutsche Börse Factbook..

3. Residence-based capital taxation in a small open economy: why information is voluntarily exchanged and why it is not;Eggert;International Tax and Public Finance,2002

4. Tests for tax-clientele and tax-option effects in U.S. treasury bonds;Ehrhardt;Journal of Banking and Finance,1995

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