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Double Taxation, Tax Credits and the Information Exchange Puzzle

Author

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  • Eggert, Wolfgang

Abstract

This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the decentralized equilibrium is efficient. However, we also identify situations with adverse welfare properties in which information exchange is compatible with zero taxes on capital income. The model helps to identify the linkage between voluntary information exchange and the choice of tax rates. It is shown that the recent development in information exchange treaties may not be useful to overcome the inefficiencies caused by decentralized tax setting.

Suggested Citation

  • Eggert, Wolfgang, 2003. "Double Taxation, Tax Credits and the Information Exchange Puzzle," CoFE Discussion Papers 03/06, University of Konstanz, Center of Finance and Econometrics (CoFE).
    • Handle: RePEc:zbw:cofedp:0306
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    File URL: https://www.econstor.eu/bitstream/10419/23557/1/dp03_06.pdf
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    Citations

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    Cited by:

    1. Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo.

    More about this item

    Keywords

    withholding tax; tax credit; international tax competition; information exchange;
    All these keywords.

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission

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