Information Sharing and International Taxation

CentER Discussion Paper No. 2004-117

39 Pages Posted: 3 Jan 2005

See all articles by Michael Keen

Michael Keen

International Monetary Fund (IMF) - Fiscal Affairs Department; CESifo (Center for Economic Studies and Ifo Institute); Institute for Fiscal Studies (IFS)

Jenny E. Ligthart

Tilburg University - CentER, Department of Economics; University of Groningen - Faculty of Economics and Business; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: November 2004

Abstract

The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a - probably 'the' - central issue in the formation of international tax policy. Yet this refocusing of the debate on international taxation - away from parametric tax coordination and towards strengthening information exchange - has gone largely unnoticed in the public finance literature. This paper gives an overview of this increasingly important area of international taxation, reviewing the key economic, legal and practical concepts and issues bearing on the analysis and implementation of information exchange, and providing an account of recent policy initiatives and emerging theoretical insights.

Keywords: International tax evasion, tax competition, tax information exchange, tax treaties, money laundering, savings tax directive

JEL Classification: H77, H87, F42

Suggested Citation

Keen, Michael and Ligthart, Jenny E., Information Sharing and International Taxation (November 2004). CentER Discussion Paper No. 2004-117. Available at SSRN: https://ssrn.com/abstract=639021 or http://dx.doi.org/10.2139/ssrn.639021

Michael Keen (Contact Author)

International Monetary Fund (IMF) - Fiscal Affairs Department ( email )

700 19th Street, NW
Washington, DC 20431
United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

HOME PAGE: http://www.CESifo.de

Institute for Fiscal Studies (IFS)

7 Ridgmount Street
London, WC1E 7AE
United Kingdom

Jenny E. Ligthart

Tilburg University - CentER, Department of Economics ( email )

P.O. Box 90153
Tilburg, 5000 LE
Netherlands
+31 13 466 8755 (Phone)
+31 13 466 4032 (Fax)

University of Groningen - Faculty of Economics and Business ( email )

Postbus 72
9700 AB Groningen
Netherlands

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

Register to save articles to
your library

Register

Paper statistics

Downloads
586
rank
44,432
Abstract Views
2,993
PlumX Metrics
!

Under construction: SSRN citations will be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information