The Resource Transcending tax competition : how financial transparency enables governments to tax portfolio capital

Transcending tax competition : how financial transparency enables governments to tax portfolio capital

Label
Transcending tax competition : how financial transparency enables governments to tax portfolio capital
Title
Transcending tax competition : how financial transparency enables governments to tax portfolio capital
Creator
Subject
Language
eng
Summary
In this article the authors argue that recent increases in financial transparency have curbed competitive constraints on personal income taxation, thereby allowing governments to set tax rates according to domestic priorities
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 6/7 ; p. 551-556
http://library.link/vocab/creatorName
  • Ahrens, L
  • Hakelberg, L
  • Rixen, T
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transparency
  • tax competition
  • harmonization of tax
  • portfolio investment
  • capital tax
  • exchange of information
  • tax evasion
  • BEPS Project (OECD)
  • capital gains tax
Label
Transcending tax competition : how financial transparency enables governments to tax portfolio capital
Instantiates
Publication
Label
Transcending tax competition : how financial transparency enables governments to tax portfolio capital
Publication

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