How effective is the European Union's savings tax directive? : evidence from four EU member states
Year of publication: |
2012
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Authors: | Rixen, Thomas ; Schwarz, Peter |
Published in: |
Journal of common market studies : JCMS. - Oxford : Wiley-Blackwell, ISSN 0021-9886, ZDB-ID 3008-9. - Vol. 50.2012, 1, p. 151-168
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Subject: | Kapitalertragsteuer | Capital income tax | EU-Steuerrecht | EU tax law | Wirkungsanalyse | Impact assessment | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries |
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