{"id":"https://openalex.org/W1511273756","doi":"https://doi.org/10.2139/ssrn.632201","title":"Combining Dutch Presumptive Capital Income Tax and Us Qualified Intermediaries to Set Forth a New System of International Savings Taxation","display_name":"Combining Dutch Presumptive Capital Income Tax and Us Qualified Intermediaries to Set Forth a New System of International Savings Taxation","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W1511273756","doi":"https://doi.org/10.2139/ssrn.632201","mag":"1511273756"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.632201","doi":"https://doi.org/10.2139/ssrn.632201","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.632201","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.632201","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067143080","display_name":"Marcel G\u00e9rard","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I130929987","display_name":"University of Mons","ror":"https://ror.org/02qnnz951","country_code":"BE","type":"education","lineage":["https://openalex.org/I130929987"]},{"id":"https://openalex.org/I1340728805","display_name":"Ifo Institute for Economic Research","ror":"https://ror.org/045495t75","country_code":"DE","type":"facility","lineage":["https://openalex.org/I1340728805","https://openalex.org/I315704651"]}],"countries":["BE","DE"],"is_corresponding":true,"raw_author_name":"Marcel Gerard","raw_affiliation_strings":["CESifo (Center for Economic Studies and Ifo Institute), Poschinger Str. 5, Munich, DE-81679, Germany","Facultes Universitaires Catholiques de Mons (FUCAM), Chaussee de Binche, 151, Mons 7000, Belgium","CESifo (Center for Economic Studies and Ifo Institute)","Facultes Universitaires Catholiques de Mons (FUCAM)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CESifo (Center for Economic Studies and Ifo Institute), Poschinger Str. 5, Munich, DE-81679, Germany","institution_ids":["https://openalex.org/I1340728805"]},{"raw_affiliation_string":"Facultes Universitaires Catholiques de Mons (FUCAM), Chaussee de Binche, 151, Mons 7000, Belgium","institution_ids":["https://openalex.org/I130929987"]},{"raw_affiliation_string":"CESifo (Center for Economic Studies and Ifo Institute)","institution_ids":["https://openalex.org/I1340728805"]},{"raw_affiliation_string":"Facultes Universitaires Catholiques de Mons (FUCAM)","institution_ids":["https://openalex.org/I130929987"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5067143080"],"corresponding_institution_ids":["https://openalex.org/I130929987","https://openalex.org/I1340728805"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9047999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9047999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.07900000363588333,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.008700000122189522,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-sharing","display_name":"information sharing","score":0.6330000162124634},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.6639999747276306},{"id":"https://openalex.org/keywords/repeated-games","display_name":"repeated games","score":0.6840000152587891},{"id":"https://openalex.org/keywords/tax-sustainability","display_name":"tax sustainability","score":0.492000013589859},{"id":"https://openalex.org/keywords/european-tax-harmonization","display_name":"European tax harmonization","score":0.527999997138977}],"concepts":[{"id":"https://openalex.org/C139569457","wikidata":"https://www.wikidata.org/wiki/Q1666223","display_name":"Intermediary","level":2,"score":0.6505602598190308},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5774437189102173},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5642560720443726},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.5247828364372253},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.49015864729881287},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4889949560165405},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4541673958301544},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4169241786003113},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.32521241903305054},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.324492484331131},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.28882038593292236},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.27344271540641785},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.242796391248703},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13774800300598145},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.2139/ssrn.632201","doi":"https://doi.org/10.2139/ssrn.632201","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.632201","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:ces:ceswps:_1340","doi":null,"is_oa":false,"landing_page_url":"https://www.ifo.de/DocDL/cesifo1_wp1340.pdf","pdf_url":"https://www.ifo.de/DocDL/cesifo1_wp1340.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:3122451397","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:ces:ceswps:_1340","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/18704","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/18704","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"mag:3125634789","doi":null,"is_oa":false,"landing_page_url":"https://dial.uclouvain.be/pr/boreal/object/boreal:18783","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"doi:10.2139/ssrn.632201","doi":"https://doi.org/10.2139/ssrn.632201","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.632201","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W573826750","https://openalex.org/W1485248450","https://openalex.org/W1509225647","https://openalex.org/W1516622801","https://openalex.org/W1558120067","https://openalex.org/W1572580576","https://openalex.org/W1576614010","https://openalex.org/W1606370037","https://openalex.org/W2001157009","https://openalex.org/W2008195573","https://openalex.org/W2048376835","https://openalex.org/W2114988498","https://openalex.org/W2133142204","https://openalex.org/W2138212722","https://openalex.org/W2164774135","https://openalex.org/W2256572770","https://openalex.org/W3125107971","https://openalex.org/W3125901007","https://openalex.org/W7052855752"],"related_works":["https://openalex.org/W7055350868","https://openalex.org/W7027462711","https://openalex.org/W787577413","https://openalex.org/W7046855209","https://openalex.org/W7009674045","https://openalex.org/W7061741319","https://openalex.org/W2206980142","https://openalex.org/W7096255340","https://openalex.org/W4232913551","https://openalex.org/W6991059973"],"abstract_inverted_index":null,"counts_by_year":[{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}