Add wos sample results library

02-data/intermediate/wos_sample/915caa25f79d65c0c377ba8c855a2f00-schwarz-peter/info.yaml

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+abstract: 'Since 1.7.2005 the EU Savings Tax Directive has ensured a minimum of
+
+  taxation on foreign interest income by offering participating countries
+
+  the opportunity either to apply a withholding tax or to exchange
+
+  information on cross-border interest income. The aim of the paper is to
+
+  examine why countries do not exchange information on interest income.
+
+  The results suggest that the incentive to exchange information is
+
+  weakened if the financial sector in a country is very profitable. A high
+
+  profitability of the financial sector enables countries to maximize
+
+  revenues from the corporation tax. A second reason for discouraging
+
+  information exchange is related to the spillover effects on the domestic
+
+  labor market. An inflow of financial capital is indirectly associated
+
+  with the creation of employment and well-paid jobs. In its current form
+
+  the savings tax directive enables individuals to avoid taxation, either
+
+  by placing their income in non-participating countries or by investing
+
+  in assets which are not part of the directive. Using German revenue data
+
+  for 2005 and 2006 the paper shows that Germany receives significantly
+
+  less revenue from countries applying a withholding tax. This result
+
+  indirectly indicates that investors can take advantage of the
+
+  directive''s loopholes. (C) 2008 Elsevier Inc. All rights reserved.'
+affiliation: 'Schwarz, P (Corresponding Author), Sachverstandigenrat, Drosselweg 36,
+  D-76829 Landau, Rhineland Palat, Germany.
+
+  Sachverstandigenrat, D-76829 Landau, Rhineland Palat, Germany.'
+author: Schwarz, Peter
+author-email: schwarz10de@yahoo.de
+author_list:
+- family: Schwarz
+  given: Peter
+da: '2023-09-28'
+doi: 10.1016/j.irle.2008.12.001
+files: []
+issn: 0144-8188
+journal: INTERNATIONAL REVIEW OF LAW AND ECONOMICS
+keywords: 'European Union; Interest taxation; Information exchange; Withholding
+
+  tax; Tax havens'
+keywords-plus: TAXATION; COMPETITION; FIRMS
+language: English
+month: JUN
+number: '2'
+number-of-cited-references: '29'
+pages: 97-105
+papis_id: 63b327b3dbb83649386b4f1e6abac416
+ref: Schwarz2009whyare
+researcherid-numbers: Vyacheslav, Gromyko/I-5054-2012
+tags:
+- review
+times-cited: '5'
+title: Why are countries reluctant to exchange information on interest income? Participation
+  in and effectiveness of the EU Savings Tax Directive
+type: Review
+unique-id: WOS:000265969800003
+usage-count-last-180-days: '0'
+usage-count-since-2013: '7'
+volume: '29'
+web-of-science-categories: Economics; Law
+year: '2009'