Taxation of financial intermediation : theory and practice for emerging economies /
| Corporate Author: | |
|---|---|
| Other Authors: | |
| Format: | eBook |
| Language: | English |
| Published: |
Washington, DC :
World Bank,
[2003]
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
Table of Contents:
- Avoiding the pitfalls in taxing financial intermediation / Patrick Honohan
- Pt. I. Theoretical and system-wide issues. Theoretical perspectives on the taxation of capital income and financial services / Robin Boadway and Michael Keen ; Taxation of banks: modeling the impact / Ramon Caminal ; Tax incentives for household saving and borrowing / Tullio Jappelli and Luigi Pistaferri ; Corrective taxes and quasi-taxes for financial institutions and their interaction with deposit insurance / Philip L. Brock
- Pt. II. Practical experience. Taxation of financial intermediation in industrial countries / Mattias Levin and Peer Ritter ; Seigniorage, reserve requirements, and bank spreads in Brazil / Eliana Cardoso ; Taxation of financial intermediaries as a source of budget revenue: Russia in the 1990s / Brigitte Granville
- Pt. III. Particular taxes. Corporate income tax treatment of loan-loss reserves / Emil M. Sunley ; Bank debit taxes: yield versus disintermediation / Andrei Kirilenko and Victoria Summers ; Securities transaction taxes and financial markets / Karl Habermeier and Andrei Kirilenko ; Consumption taxes: the role of the value-added tax / Satya Poddar ; The accidental tax: inflation and the financial sector / Patrick Honohan.