Tax competition and tax evasion in a multi-jurisdictional world

Research output: ThesisDoctoral Thesis

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Abstract

As an alternative to taxation of capital income at the corporate level, countries could instead tax their individual residents on their worldwide capital income. Information exchange on individuals’ foreign investment income is absolutely necessary for this approach to be effective. The second part of this thesis empirically and theoretically analyzes the circumstances under which countries would be willing to share information with each other so that residence-based capital income taxation becomes a viable option.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg University
Supervisors/Advisors
  • Huizinga, Harry, Promotor
  • Ligthart, J.E., Promotor
Award date30 Jan 2009
Place of PublicationTilburg
Publisher
Print ISBNs9789056682330
Publication statusPublished - 2009

Fingerprint

Tax evasion
Tax competition
Income
Information share
Capital income taxation
Tax
Foreign investment
Taxation
Residents
Information exchange

Cite this

Voget, J. (2009). Tax competition and tax evasion in a multi-jurisdictional world. Tilburg: CentER, Center for Economic Research.
Voget, J.. / Tax competition and tax evasion in a multi-jurisdictional world. Tilburg : CentER, Center for Economic Research, 2009. 193 p.
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Voget, J 2009, 'Tax competition and tax evasion in a multi-jurisdictional world', Doctor of Philosophy, Tilburg University, Tilburg.

Tax competition and tax evasion in a multi-jurisdictional world. / Voget, J.

Tilburg : CentER, Center for Economic Research, 2009. 193 p.

Research output: ThesisDoctoral Thesis

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AB - As an alternative to taxation of capital income at the corporate level, countries could instead tax their individual residents on their worldwide capital income. Information exchange on individuals’ foreign investment income is absolutely necessary for this approach to be effective. The second part of this thesis empirically and theoretically analyzes the circumstances under which countries would be willing to share information with each other so that residence-based capital income taxation becomes a viable option.

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Voget J. Tax competition and tax evasion in a multi-jurisdictional world. Tilburg: CentER, Center for Economic Research, 2009. 193 p. (CentER Dissertation Series).