LEADER 01111nam 2200265la 450 001 9910482604503321 005 20221108065818.0 035 $a(UK-CbPIL)2090365695 035 $a(CKB)5500000000093129 035 $a(EXLCZ)995500000000093129 100 $a20210618d1619 uy | 101 0 $alat 135 $aurcn||||a|bb| 200 10$aKhrisis Iani phaosphori in qua Schenckelius illustratur, mnemonicae dignitas, usus, virtutes, effectus; ratione, authoritate, experientia, exemplis probantur / [Joannes Paëpp]$b[electronic resource] 210 $aLyon $cB. Vincentius$d1619 215 $aOnline resource ([4] l., 76 p. : t.p. in red & black , (12mo)) 300 $aReproduction of original in The Wellcome Library, London. 700 $aPaëpp$b Jan$f1613.$0851375 701 $aSchenckel$b Lorenz$0862091 801 0$bUk-CbPIL 801 1$bUk-CbPIL 906 $aBOOK 912 $a9910482604503321 996 $aKhrisis Iani phaosphori in qua Schenckelius illustratur, mnemonicae dignitas, usus, virtutes, effectus; ratione, authoritate, experientia, exemplis probantur$91924340 997 $aUNINA LEADER 03005oam 22006255 450 001 9910780358303321 005 20200520144314.0 010 $a1-280-08675-0 010 $a9786610086757 010 $a0-585-46566-5 024 7 $a10.1596/0-8213-5434-5 035 $a(CKB)111087027995998 035 $a(EBL)3050581 035 $a(OCoLC)53333803 035 $a(SSID)ssj0000089799 035 $a(PQKBManifestationID)11111173 035 $a(PQKBTitleCode)TC0000089799 035 $a(PQKBWorkID)10092296 035 $a(PQKB)11413925 035 $a(MiAaPQ)EBC3050581 035 $a(Au-PeEL)EBL3050581 035 $a(CaPaEBR)ebr10040037 035 $a(CaONFJC)MIL8675 035 $a(The World Bank)2003050061 035 $a(US-djbf)13144185 035 $a(EXLCZ)99111087027995998 100 $a20030401d2003 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aTaxation of financial intermediation : $etheory and practice for emerging economies /$fedited by Patrick Honohan 210 1$aWashington, DC :$cWorld Bank,$d[2003] 210 4$dcopyright 2003. 215 $axiv, 443 pages ;$d23 cm 300 $a"A co-publication of the World Bank and Oxford University Press." 311 $a0-8213-5434-5 320 $aIncludes bibliographical references. 327 $aContents; 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 197 327 $a7. Seigniorage, Reserve Requirements, and Bank Spreads in Brazil 2418. Taxation of Financial Intermediaries as a Source of Budget Revenue: Russia in the 1990's 269; PART III: PARTICULAR TAXES; 9. Corporate Income Tax Treatment of Loan-Loss Reserves 291; 10. Bank Debit Taxes: Yield Versus Disintermediation 313; 11. Securities Transaction Taxes and Financial Markets 325; 12. Consumption Taxes: The Role of the Value-Added Tax 345; 13. The Accidental Tax: Inflation and the Financial Sector 381; Index 421; TABLES ; FIGURES 410 0$aWorld Bank e-Library. 606 $aFinancial services industry$xTaxation$zDeveloping countries 606 $aFinance 615 0$aFinancial services industry$xTaxation 615 0$aFinance. 676 $a336.2/783321/091724 701 $aHonohan$b Patrick$0291895 801 0$bDLC 801 1$bDLC 801 2$bDLC 906 $aBOOK 912 $a9910780358303321 996 $aTaxation of financial intermediation$9750961 997 $aUNINA