Taxing the Financial Sector : : Concepts, Issues, and Practice / / Howell Zee

• Autore: Zee Howell
• Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2004
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (viii, 85 pages) : illustrations
• Soggetto topico: Fiscal policy; Insurance - Taxation; Securities - Taxation; Financial instruments - Taxation; Financial institutions - Taxation; Value-added tax; Insurance; Macroeconomics; Public Finance; Taxation; Industries: Financial Services; Pension Funds; Non-bank Financial Institutions; Financial Instruments; Institutional Investors; Financial Institutions and Services: Government Policy and Regulation; Personal Income, Wealth, and Their Distributions; Insurance Companies; Actuarial Studies; Business Taxes and Subsidies; Finance; Public finance & taxation; Insurance & actuarial studies; Pensions; Financial services; Personal income; Income tax systems; National accounts; Financial institutions; Taxes; Income; Financial services industry; Income tax; Spendings tax
• Soggetto geografico: United States
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: 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 King
• Sommario/riassunto: One 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.
• Titolo autorizzato: Taxing the Financial Sector
• ISBN: 1-4623-9252-0; 1-4519-9558-X; 1-283-53705-2; 9786613849502; 1-4519-4455-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910821782103321
• Lo trovi qui: Univ. Federico II
• Serie: Books