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010   $a1-4519-9558-X
010   $a1-283-53705-2
010   $a9786613849502
010   $a1-4519-4455-1
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035   $a(EBL)3012456
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035   $a(Au-PeEL)EBL3012456
035   $a(CaPaEBR)ebr10300232
035   $a(CaONFJC)MIL384950
035   $a(OCoLC)563868691
035   $a(IMF)TFSCEE
035   $a(EXLCZ)992470000000001340
100   $a20020129d2004      uf             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTaxing the Financial Sector : $eConcepts, Issues, and Practice /$fHowell Zee
210  1$aWashington, D.C. :$cInternational Monetary Fund,$d2004.
215   $a1 online resource  (viii, 85 pages) $cillustrations
225 1 $aBooks
311 0 $a1-58906-316-3 
320   $aIncludes bibliographical references.
327   $aBanks / 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
330 3 $aOne of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
410  0$aBooks
606   $aFiscal policy
606   $aInsurance$xTaxation
606   $aSecurities$xTaxation
606   $aFinancial instruments$xTaxation
606   $aFinancial institutions$xTaxation
606   $aValue-added tax
606   $aInsurance$2imf
606   $aMacroeconomics$2imf
606   $aPublic Finance$2imf
606   $aTaxation$2imf
606   $aIndustries: Financial Services$2imf
606   $aPension Funds$2imf
606   $aNon-bank Financial Institutions$2imf
606   $aFinancial Instruments$2imf
606   $aInstitutional Investors$2imf
606   $aFinancial Institutions and Services: Government Policy and Regulation$2imf
606   $aPersonal Income, Wealth, and Their Distributions$2imf
606   $aInsurance Companies$2imf
606   $aActuarial Studies$2imf
606   $aBusiness Taxes and Subsidies$2imf
606   $aFinance$2imf
606   $aPublic finance & taxation$2imf
606   $aInsurance & actuarial studies$2imf
606   $aPensions$2imf
606   $aFinancial services$2imf
606   $aPersonal income$2imf
606   $aValue-added tax$2imf
606   $aIncome tax systems$2imf
606   $aNational accounts$2imf
606   $aFinancial institutions$2imf
606   $aTaxes$2imf
606   $aIncome$2imf
606   $aFinancial services industry$2imf
606   $aIncome tax$2imf
606   $aSpendings tax$2imf
607   $aUnited States$2imf
615  0$aFiscal policy.
615  0$aInsurance$xTaxation.
615  0$aSecurities$xTaxation.
615  0$aFinancial instruments$xTaxation.
615  0$aFinancial institutions$xTaxation.
615  0$aValue-added tax.
615  7$aInsurance
615  7$aMacroeconomics
615  7$aPublic Finance
615  7$aTaxation
615  7$aIndustries: Financial Services
615  7$aPension Funds
615  7$aNon-bank Financial Institutions
615  7$aFinancial Instruments
615  7$aInstitutional Investors
615  7$aFinancial Institutions and Services: Government Policy and Regulation
615  7$aPersonal Income, Wealth, and Their Distributions
615  7$aInsurance Companies
615  7$aActuarial Studies
615  7$aBusiness Taxes and Subsidies
615  7$aFinance
615  7$aPublic finance & taxation
615  7$aInsurance & actuarial studies
615  7$aPensions
615  7$aFinancial services
615  7$aPersonal income
615  7$aValue-added tax
615  7$aIncome tax systems
615  7$aNational accounts
615  7$aFinancial institutions
615  7$aTaxes
615  7$aIncome
615  7$aFinancial services industry
615  7$aIncome tax
615  7$aSpendings tax
700   $aZee$b Howell$01462075
712 02$aInternational Monetary Fund.
801  0$bDcWaIMF
906   $aBOOK
912   $a9910780752003321
996   $aTaxing the Financial Sector$93710315
997   $aUNINA