03005oam 22006255 450 991078035830332120200520144314.01-280-08675-097866100867570-585-46566-510.1596/0-8213-5434-5(CKB)111087027995998(EBL)3050581(OCoLC)53333803(SSID)ssj0000089799(PQKBManifestationID)11111173(PQKBTitleCode)TC0000089799(PQKBWorkID)10092296(PQKB)11413925(MiAaPQ)EBC3050581(Au-PeEL)EBL3050581(CaPaEBR)ebr10040037(CaONFJC)MIL8675(The World Bank)2003050061(US-djbf)13144185(EXLCZ)9911108702799599820030401d2003 uf 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierTaxation of financial intermediation : theory and practice for emerging economies /edited by Patrick HonohanWashington, DC :World Bank,[2003]copyright 2003.xiv, 443 pages ;23 cm"A co-publication of the World Bank and Oxford University Press."0-8213-5434-5 Includes bibliographical references.Contents; Cover; Title; Foreword xi; Preface xiii; Contributors xv; 1. Avoiding the Pitfalls in Taxing Financial Intermediation 1; PART I: THEORETICAL AND SYSTEM-WIDE ISSUES; 2. Theoretical Perspectives on the Taxation of Capital Income and Financial Services 31; 3. Taxation of Banks: Modeling the Impact 81; 4. Tax Incentives for Household Saving and Borrowing 127; 5. Corrective Taxes and Quasi-Taxes for Financial Institutions and Their Interaction with Deposit Insurance 169; PART II: PRACTICAL EXPERIENCE; 6. Taxation of Financial Intermediation in Industrial Countries 1977. Seigniorage, Reserve Requirements, and Bank Spreads in Brazil 2418. Taxation of Financial Intermediaries as a Source of Budget Revenue: Russia in the 1990's 269; PART III: PARTICULAR TAXES; 9. Corporate Income Tax Treatment of Loan-Loss Reserves 291; 10. Bank Debit Taxes: Yield Versus Disintermediation 313; 11. Securities Transaction Taxes and Financial Markets 325; 12. Consumption Taxes: The Role of the Value-Added Tax 345; 13. The Accidental Tax: Inflation and the Financial Sector 381; Index 421; TABLES ; FIGURESWorld Bank e-Library.Financial services industryTaxationDeveloping countriesFinanceFinancial services industryTaxationFinance.336.2/783321/091724Honohan Patrick291895DLCDLCDLCBOOK9910780358303321Taxation of financial intermediation750961UNINA