We received helpful comments and suggestions from Manuel Domes, Volker Heydt, Niels Johannesen and participants at the 66th Annual Congress of the International Institute of Public Finance (IIPF) on ‘Tax Evasion, Tax Avoidance and Shadow Economy’ in Uppsala, 2010. Mary Kelley-Bibra and Tobias Weise provided great technical and research assistance. We thank all of them. Peter Schwarz gratefully acknowledges financial support by the German Science Foundation (DFG) for the Collaborative Research Center 597 ‘Transformations of the State’, Bremen.
How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States*
Article first published online: 19 OCT 2011
© 2011 The Author(s). JCMS: Journal of Common Market Studies © 2011 Blackwell Publishing Ltd
JCMS: Journal of Common Market Studies
Volume 50, Issue 1, pages 151–168, January 2012
How to Cite
RIXEN, T. and SCHWARZ, P. (2012), How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States. JCMS: Journal of Common Market Studies, 50: 151–168. doi: 10.1111/j.1468-5965.2011.02213.x
- Issue published online: 6 DEC 2011
- Article first published online: 19 OCT 2011
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