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[null,"1.","Record Nr.",null,"UNINA9910780358303321"]
[null,null,"Titolo",null,"Taxation of financial intermediation : : theory and practice for emerging economies / / edited by Patrick Honohan"]
[null,null,"Pubbl/distr/stampa",null,"Washington, DC : , : World Bank, , [2003]"]
[{"$nulls":4},"copyright 2003"]
[null,null,"ISBN",null,"1-280-08675-0"]
[{"$nulls":4},"9786610086757"]
[{"$nulls":4},"0-585-46566-5"]
[null,null,"Descrizione fisica",null,"xiv, 443 pages ; ; 23 cm"]
[null,null,"Disciplina",null,"336.2/783321/091724"]
[null,null,"Soggetti",null,"Financial services industry - Taxation - Developing countries"]
[{"$nulls":4},"Finance"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","\"A co-publication of the World Bank and Oxford University Press.\""]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"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 197"]
[{"$nulls":4},"7. 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"]