Witholding Taxes and the Cost of Public Debt /
Several industrialized countries impose withholding taxes on public interest accruing to nonresidents. This paper examines the international incidence of such withholding taxes by estimating to what extent these taxes raise the cost of government borrowing. It is found that the pretax interest rate...
| Prif Awdur: | |
|---|---|
| Fformat: | Cylchgrawn |
| Iaith: | English |
| Cyhoeddwyd: |
Washington, D.C. :
International Monetary Fund,
1994.
|
| Cyfres: | IMF Working Papers; Working Paper ;
No. 1994/018 |
| Mynediad Ar-lein: | Full text available on IMF |