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How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States

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  • Rixen, Thomas

    (Freie Universität Berlin)

  • Schwarz, Peter

Abstract

Postprint. Please cite as: Rixen, Thomas and Peter Schwarz (2012) How effective is the European Union's savings tax directive? Evidence from four EU member states. Journal of Common Market Studies, 50(1), 151-168. https://doi.org/10.1111/j.1468-5965.2011.02213.x

Suggested Citation

  • Rixen, Thomas & Schwarz, Peter, 2011. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," SocArXiv x3rhq_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:x3rhq_v1
    DOI: 10.31219/osf.io/x3rhq_v1
    as

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    References listed on IDEAS

    as
    1. Lars P. Feld & Bruno S. Frey, 2002. "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, vol. 3(2), pages 87-99, July.
    2. J.C. Sharman, 2008. "Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive," Journal of Common Market Studies, Wiley Blackwell, vol. 46(5), pages 1049-1069, December.
    3. repec:bla:jcmkts:v:46:y:2008:i::p:1049-1069 is not listed on IDEAS
    4. repec:bla:jcmkts:v:46:y:2008:i::p:315-336 is not listed on IDEAS
    5. Huizinga, Harry & Nielsen, Soren Bo, 2003. "Withholding taxes or information exchange: the taxation of international interest flows," Journal of Public Economics, Elsevier, vol. 87(1), pages 39-72, January.
    6. Claudio M. Radaelli & Ulrike S. Kraemer, 2008. "Governance Areas in EU Direct Tax Policy," Journal of Common Market Studies, Wiley Blackwell, vol. 46(2), pages 315-336, March.
    7. Genschel, Philipp, 2002. "Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union," Schriften aus dem Max-Planck-Institut für Gesellschaftsforschung Köln, Max Planck Institute for the Study of Societies, volume 44, number 44.
    8. Johannesen, Niels, 2014. "Tax evasion and Swiss bank deposits," Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
    9. Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
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