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Taxation of Financial IntermediationTheory and Practice for Emerging Economies.

レコード種別:	コンピュータ・メディア : 単行資料
タイトル / 著者:	Taxation of Financial Intermediation/
その他のタイトル:	Theory and Practice for Emerging Economies.
その他の著者:	Honohan, Patrick.
出版された:	Washington, DC :World Bank,c2003.
記述:	1 online resource (xiv, 443 p.)
注記:	"A co-publication of the World Bank and Oxford University Press."
主題:	Financial services industry - Taxation - Developing countries. -
主題:	Developing countries. -
電子資源:	Click here for online access to this book (查閱全文) (EBSCO eBook)
国際標準図書番号 (ISBN):	9780821354346
国際標準図書番号 (ISBN):	0821354345
国際標準図書番号 (ISBN):	0585465665 (electronic bk.)
国際標準図書番号 (ISBN):	9780585465661 (electronic bk.)

Taxation of Financial IntermediationTheory and Practice for Emerging Economies.
Taxation of Financial IntermediationTheory and Practice for Emerging Economies.[electronic resource] : - Washington, DC :World Bank,c2003. - 1 online resource (xiv, 443 p.) - World Bank e-Library..

"A co-publication of the World Bank and Oxford University Press."

Includes bibliographical references and index.

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.

AnnotationThis volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical, and practical perspectives.

ISBN: 9780821354346

Source: C1543400028989Subjects--Topical Terms:

1000069548
Financial services industry
--Taxation--Developing countries.Subjects--Geographical Terms:

1000064166
Developing countries.
Index Terms--Genre/Form:

172687
Electronic books.

LC Class. No.: HG195 / .T39 2003

Dewey Class. No.: 336.2/783321/091724

Taxation of Financial IntermediationTheory and Practice for Emerging Economies.
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