Taxation of Financial Intermediation : Theory and Practice for Emerging Economies.
Annotation
Saved in:
| Online Access: |
Full Text (via Open Knowledge Repository) |
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| Other Authors: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, DC :
World Bank,
©2003.
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| Series: | World Bank e-Library.
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| Subjects: |
MARC
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| 245 | 0 | 0 | |a Taxation of Financial Intermediation : |b Theory and Practice for Emerging Economies. |
| 260 | |a Washington, DC : |b World Bank, |c ©2003. | ||
| 300 | |a 1 online resource (xiv, 443 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 500 | |a "A co-publication of the World Bank and Oxford University Press." | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 520 | 8 | |a Annotation |b This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical, and practical perspectives. | |
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Financial services industry |x Taxation |z Developing countries. | |
| 650 | 7 | |a Financial services industry |x Taxation |2 fast | |
| 651 | 7 | |a Developing countries |2 fast | |
| 700 | 1 | |a Honohan, Patrick. | |
| 758 | |i has work: |a Taxation of financial intermediation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG9CpK7QkTrTF8r667XB8y |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Taxation of Financial Intermediation. |d Washington, DC : World Bank, ©2003 |w (DLC) 2003050061 |
| 830 | 0 | |a World Bank e-Library. | |
| 856 | 4 | 0 | |u https://openknowledge.worldbank.org/handle/10986/15122 |z Full Text (via Open Knowledge Repository) |
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