Witholding Taxes and the Cost of Public Debt

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 is most sensitive to the tax withheld on... READ MORE...

Publication date: February 1994
ISBN 9781451843606
$15.00

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