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...
| Κύριος συγγραφέας: | |
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| Μορφή: | Επιστημονικό περιοδικό |
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
1994.
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| Σειρά: | IMF Working Papers; Working Paper ;
No. 1994/018 |
| Διαθέσιμο Online: | Full text available on IMF |