05240oam 22013934 450 991078075200332120231024174326.01-4623-9252-01-4519-9558-X1-283-53705-297866138495021-4519-4455-1(CKB)2470000000001340(EBL)3012456(SSID)ssj0000089801(PQKBManifestationID)11111174(PQKBTitleCode)TC0000089801(PQKBWorkID)10092093(PQKB)11351069(MiAaPQ)EBC3012456(Au-PeEL)EBL3012456(CaPaEBR)ebr10300232(CaONFJC)MIL384950(OCoLC)563868691(IMF)TFSCEE(EXLCZ)99247000000000134020020129d2004 uf 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierTaxing the Financial Sector : Concepts, Issues, and Practice /Howell ZeeWashington, D.C. :International Monetary Fund,2004.1 online resource (viii, 85 pages) illustrationsBooks1-58906-316-3 Includes bibliographical references.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 KingOne 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, pension funds, and derivatives.BooksFiscal policyInsuranceTaxationSecuritiesTaxationFinancial instrumentsTaxationFinancial institutionsTaxationValue-added taxInsuranceimfMacroeconomicsimfPublic FinanceimfTaxationimfIndustries: Financial ServicesimfPension FundsimfNon-bank Financial InstitutionsimfFinancial InstrumentsimfInstitutional InvestorsimfFinancial Institutions and Services: Government Policy and RegulationimfPersonal Income, Wealth, and Their DistributionsimfInsurance CompaniesimfActuarial StudiesimfBusiness Taxes and SubsidiesimfFinanceimfPublic finance & taxationimfInsurance & actuarial studiesimfPensionsimfFinancial servicesimfPersonal incomeimfValue-added taximfIncome tax systemsimfNational accountsimfFinancial institutionsimfTaxesimfIncomeimfFinancial services industryimfIncome taximfSpendings taximfUnited StatesimfFiscal policy.InsuranceTaxation.SecuritiesTaxation.Financial instrumentsTaxation.Financial institutionsTaxation.Value-added tax.InsuranceMacroeconomicsPublic FinanceTaxationIndustries: Financial ServicesPension FundsNon-bank Financial InstitutionsFinancial InstrumentsInstitutional InvestorsFinancial Institutions and Services: Government Policy and RegulationPersonal Income, Wealth, and Their DistributionsInsurance CompaniesActuarial StudiesBusiness Taxes and SubsidiesFinancePublic finance & taxationInsurance & actuarial studiesPensionsFinancial servicesPersonal incomeValue-added taxIncome tax systemsNational accountsFinancial institutionsTaxesIncomeFinancial services industryIncome taxSpendings taxZee Howell1462075International Monetary Fund.DcWaIMFBOOK9910780752003321Taxing the Financial Sector3710315UNINA