Articles liés à Taxation of Financial Intermediation: Theory and Practice...

Taxation of Financial Intermediation: Theory and Practice for Emerging Economies - Couverture souple

 
9780821354346: Taxation of Financial Intermediation: Theory and Practice for Emerging Economies
Couverture souple
ISBN 10 : 0821354345 ISBN 13 : 9780821354346
Editeur : World Bank Publications, 2003

Synopsis

This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical and practical perspectives. It explores the possibilities and limitations of ""big ideas"" such as removal of all capital income taxation, the application of VAT to financial services, or heavy reliance on financial transactions taxes. The risks of attempting to use financial sector taxes as corrective instruments are stressed. Two defensive criteria are advanced as key: making the financial tax system as arbitrage- and inflation-proof as possible.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
World Bank Publications
Date d'édition
2003
Langue
anglais
ISBN 10 
0821354345
ISBN 13 
9780821354346
Reliure
Broché
Nombre de pages
464
Éditeur
Honohan Patrick
Coordonnées du fabricant
non disponible
Personne responsable
non disponible