The incidence of interest withholding taxes: evidence from the LDC loan market

Article Abstract:

The interest withholding tax regimes of developing countries are studied to determine their impact on the interest rates paid on international loans. It is shown that pre-tax interest rates increase in withholding tax rates. The mark-up into pre-tax interest rates reflects the foreign tax credits expected by banks. These expected tax credits are the expected incidence of the non-resident withholding taxes on creditor country treasuries.

Analysis, Developing countries, Interest rates, Foreign tax credit, Withholding tax

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The taxation of foreign and domestic banking

Article Abstract:

Taxation of banks that are foreign and domestic-owned is examined and compared using data from 80 countries. Foreign banks appear to us profit shifting opportunities, judging by an analysis of these data.

Commercial Banks, Commercial Banking, Banking industry, Taxation, International banking

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Privatization, public investment, and capital income taxation

Article Abstract:

Privatization decisions are examined in detail in relation to production efficiency, including issues relating to tax distortions.

Economics, Research and Development in the Social Sciences and Humanities, Research, Tax administration and procedure, Tax administration, Privatization, Privatization (Business)

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