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.
|Qualification||Doctor of Philosophy|
|Award date||30 Jan 2009|
|Place of Publication||Tilburg|
|Publication status||Published - 2009|