Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Year of publication: |
2020
|
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Authors: | Büttner, Thiess ; Holzmann, Carolin ; Kreidl, Felix ; Scholz, Hendrik |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 6, p. 1425-1452
|
Subject: | Tax compliance | Tax evasion | Withholding taxes | Collusion | Tax fraud | Tax refunding | Cum-ex trades | Ex-dividend date | Dividend taxes | Capital gains taxes | Kapitalertragsteuer | Capital income tax | Dividende | Dividend | Steuerstrafrecht | Criminal tax law | Steuermoral | Steuervermeidung | Tax avoidance | Wertzuwachssteuer | Capital gains tax | Theorie | Theory | Steuerwirkung | Tax effects | Steuererhebungsverfahren | Taxation procedure | Steuereinnahmen | Tax revenue | Quellensteuer | Withholding tax | Steuerflucht | Cross-border tax evasion |
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