Tax competition and tax evasion in a multi-jurisdictional world

J. Voget

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

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