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Record Nr. |
UNINA9910821782103321 |
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Titolo |
Taxing the financial sector : concepts, issues, and practices / / editor Howell H. Zee |
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Pubbl/distr/stampa |
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Washington, D.C., : IMF, c2004 |
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ISBN |
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1-4623-9252-0 |
1-4519-9558-X |
1-283-53705-2 |
9786613849502 |
1-4519-4455-1 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (viii, 85 pages) : illustrations |
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Collana |
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Altri autori (Persone) |
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ZeeHowell H (Howell Hang) |
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Soggetti |
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Fiscal policy |
Insurance - Taxation |
Securities - Taxation |
Financial instruments - Taxation |
Financial institutions - Taxation |
Value-added tax |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Banks / John Isaac Insurance companies / Robin Oliver Securities companies, investment funds, and pension funds / John King Innovative financial instruments / Howell H. Zee Financial services and the value-added tax / Alan Schenk and Howell H. Zee Securities transactions / John King |
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Sommario/riassunto |
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One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, |
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pension funds, and derivatives. |
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