Taxation of Financial Intermediation : Theory and Practice for Emerging Economies.
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| Format: | eBook |
| Language: | English |
| Published: |
Washington, DC :
World Bank,
©2003.
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| Series: | World Bank e-Library.
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Table of Contents:
- Avoiding the pitfalls in taxing financial intermediation / Patrick Honohan
- pt. I. Theoretical and system-wide issues. Theoretical perspectives on the taxation of capital income and financial services / Robin Boadway and Michael Keen ; Taxation of banks: modeling the impact / Ramon Caminal ; Tax incentives for household saving and borrowing / Tullio Jappelli and Luigi Pistaferri ; Corrective taxes and quasi-taxes for financial institutions and their interaction with deposit insurance / Philip L. Brock
- pt. II. Practical experience. Taxation of financial intermediation in industrial countries / Mattias Levin and Peer Ritter ; Seigniorage, reserve requirements, and bank spreads in Brazil / Eliana Cardoso ; Taxation of financial intermediaries as a source of budget revenue: Russia in the 1990s / Brigitte Granville
- pt. III. Particular taxes. Corporate income tax treatment of loan-loss reserves / Emil M. Sunley ; Bank debit taxes: yield versus disintermediation / Andrei Kirilenko and Victoria Summers ; Securities transaction taxes and financial markets / Karl Habermeier and Andrei Kirilenko ; Consumption taxes: the role of the value-added tax / Satya Poddar ; The accidental tax: inflation and the financial sector / Patrick Honohan.