Taxation of financial intermediation : : theory and practice for emerging economies / / edited by Patrick Honohan

• Pubblicazione: Washington, DC : , : World Bank, , [2003]; copyright 2003
• Descrizione fisica: xiv, 443 pages ; ; 23 cm
• Disciplina: 336.2/783321/091724
• Soggetto topico: Financial services industry - Taxation - Developing countries; Finance
• Altri autori: HonohanPatrick
• Note generali: "A co-publication of the World Bank and Oxford University Press."
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: 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 ; 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
• Titolo autorizzato: Taxation of financial intermediation
• ISBN: 1-280-08675-0; 9786610086757; 0-585-46566-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910780358303321
• Lo trovi qui: Univ. Federico II
• Serie: World Bank e-Library.