English, Article, Journal or magazine article edition: Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes Harry P. Huizinga; Jan J.G. Lemmen; Sylvester C.W. Eijffinger

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Bookmark: http://trove.nla.gov.au/version/44880
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes
Author
  • Harry P. Huizinga
  • Jan J.G. Lemmen
  • Sylvester C.W. Eijffinger
Physical Description
  • preprint
Notes
  • This paper examines the incidence of nonresident interest withholding taxes in the international 3-month Treasury-bill market and the international 5-year government bond market. The approach is one of the pooled cross-section, time-series regressions. The evidence suggests that the yields on national Treasury-bill and on 5-year government bonds fully reflect the nonresident interest withholding taxes imposed on American or Japanese investors. Nonresident interest withholding taxes on short-term and long-term government debt thus do not appear to be borne by the international investor.
  • RePEc:fmg:fmgdps:dp275
Language
  • English
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