The Savings Directive of the EU - an economic perspective
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The work The Savings Directive of the EU - an economic perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The Savings Directive of the EU - an economic perspective
Resource Information
The work The Savings Directive of the EU - an economic perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The Savings Directive of the EU - an economic perspective
- Language
- eng
- Summary
- After a review of the background and the general principles of the Savings Directive, this paper examines the economics of tax information exchange and contrasts the Savings Directive with the former. It presents the standard economic model of tax evasion and discusses its weaknesses. In addition it outlines briefly the endeavour which has been made to resolve some empirical puzzles. In the course of that it also pays attention to the role of tax morale, the intrisic motivation to pay taxes. The paper goes on to discuss the effectiveness of the Savings Directive in reducing cross-border tax evasion
- Citation source
- Bound in: The taxation of interest savings income in the European capital market. - Wien : Linde, 2006 ; p. 11-47
- Geographic coverage
- European Union
- Language note
- English
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Context of The Savings Directive of the EU - an economic perspectiveWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/vAYt-0O2fqc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/vAYt-0O2fqc/">The Savings Directive of the EU - an economic perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
