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- catalog abstract "Annotation This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical, and practical perspectives.".
- catalog contributor b12948717.
- catalog created "c2003.".
- catalog date "2003".
- catalog date "c2003.".
- catalog dateCopyrighted "c2003.".
- catalog description "Annotation This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical, and practical perspectives.".
- catalog description "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.".
- catalog description "Includes bibliographical references and index.".
- catalog extent "xiv, 443 p. ;".
- catalog hasFormat "Taxation of financial intermediation.".
- catalog identifier "0821354345".
- catalog isFormatOf "Taxation of financial intermediation.".
- catalog issued "2003".
- catalog issued "c2003.".
- catalog language "eng".
- catalog publisher "Washington, DC : World Bank,".
- catalog relation "Taxation of financial intermediation.".
- catalog spatial "Developing countries.".
- catalog subject "336.2/783321/091724 21".
- catalog subject "Financial services industry Taxation Developing countries.".
- catalog subject "HG195 .T39 2003".
- catalog tableOfContents "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.".
- catalog title "Taxation of financial intermediation : theory and practice for emerging economies / edited by Patrick Honohan.".
- catalog type "text".