Part 1 - AL-Tax

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Chapter 10European Commission (2001). Proposal for a Council Directive to Ensure Effective Taxation ofSavings Income in the Form of Interest Payments within the Community, COM (01) 400.European Commission, Brussels.European Commission (2003). Council Directive 2003/48/EC on Taxation of Savings Income in theForm of Interest Payments. Official Journal of the European Communities, L157:38–46.Fehr, E. and Gächter, S. (2000). Fairness and Retaliation: The Economics of Reciprocity. Journal ofEconomic Perspectives, 14:159–181.Gérard, M. (2005). The US Qualified Intermediaries and some EU Tax Innovations: Stones to BuildUp a New System of International Savings Taxation. Proceedings of the 97th Annual Conferenceof the National Tax Association, pp. 215–220.Gnaedinger, C. and Radziejewska, N. (2003). EU Achieves Savings Tax Breakthrough. Tax NotesInternational, January:343–345.Gordon, R.H. and Hines, J.R. (2002). International Taxation. In: Handbook of Public Economics IV(Auerbach, A.J. and Feldstein, M., eds). Elsevier Science, Amsterdam.Gros, D. (1990). Tax Evasion and Offshore Centres. In: Reforming Capital Income Taxation(Siebert, H., ed.), pp. 113–127. Mohr (P. Siebeck), Tübingen.Hines, J.R. and Rice, E.M. (1994). Fiscal Paradise: Foreign Tax Havens and American Business.Quarterly Journal of Economics, 109:149–182.Huizinga, H. and Nielsen, S.B. (2003). Withholding Taxes or Information Exchange: The Taxation ofInternational Interest Flows. Journal of Public Economics, 87:39–72.Huizinga, H. and Nicodème, G. (2004). Are International Deposits Tax Driven? Journal of PublicEconomics, 88:1093–1118.Kanbur, R. and Keen, M. (1993). Jeux Sans Frontières: Tax Competition and Tax Coordination whenCountries Differ in Size. American Economic Review, 83:877–892.Keen, M. and Ligthart, J.E. (2005). Information Exchange under Non-Discriminatory Taxation.CentER Discussion Paper No. 2005-69. Tilburg University, Tilburg.Keen, M. and Ligthart, J.E. (2006a). Information Sharing and International Taxation: A Primer.International Tax and Public Finance, 13:81–110.Keen, M. and Ligthart, J.E. (2006b). Incentives and Information Exchange in International Taxation.International Tax and Public Finance, 13:163–180.Keen, M. and Wildasin, D.E. (2004). Pareto-efficient International Taxation. American EconomicReview, 94:259–275.Makris, M. (2003). International Tax Competition: There is No Need for Cooperation in InformationSharing. Review of International Economics, 11:555–567.OECD (1998). Harmful Tax Competition: An Emerging Global Issue. OECD, Paris.OECD (2000). Improving Access to Bank Information for Tax Purposes. OECD, Paris.Tanzi, V. (1999). Is There a Need for a World Tax Organization? In: The Economics of Globalization:Policy Perspectives from Public Economics (Razin, A. and Sadka, E., eds). Cambridge UniversityPress, Cambridge.Tanzi, V. and Zee, H.H. (1999). Taxation in a Borderless World: The Role of Information Exchange.In: International Studies in Taxation: Law and Economics (Lindencrona, G., Lodin, S-O., andWiman, B., eds). Kluwer Law International, UK.Tanzi, V. and Zee, H.H. (2001). Can Information Exchange be Effective in Taxing Cross-borderIncome Flows? In: Modern Issues in the Law of International Taxation (Andersson, K., Melz, P.,and Silfverberg, C., eds). Kluwer Law International, Stockholm.265
International Taxation HandbookUNCTAD (2006). Statistics Online. Internet: http://www.unctad.org.Weiner, J.M. (2002). EU Savings Tax Collapses at ECOFIN Meeting. Tax Notes International,December:959–961.Wilson, J.D. (1999). Theories of Tax Competition. National Tax Journal, 52:269–304.Zodrow, G. and Miezkowski, P. (1986). Pigou, Tiebout, Property Taxation and the Underprovisionof Local Public Goods. Journal of Urban Economics, 19:356–370.266
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IndexBacchetta, P., 242, 246-8Backw
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IndexCorporationsmultinational corp
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IndexEuropean Union (Cont.)cross-bo
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IndexIncome-tax competition (Cont.)
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IndexMonte Carlo simulations, 46, 5
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IndexRevenue-sharing schemes, infor
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IndexTax policies (Cont.)capital-ta
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