Taxation of financial intermediation : theory and practice for emerging economies / edited by Patrick Honohan.
- Title
- Taxation of financial intermediation : theory and practice for emerging economies / edited by Patrick Honohan.
- Published by
- Washington, DC : World Bank, [2003], ©2003.
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Displaying 1 item
| Status | Format | Access | Call number | Item location |
|---|---|---|---|---|
| Status | FormatText | AccessRequest in advance | Call numberHG195 .T39 2003 | Item locationOff-site |
Details
- Additional authors
- Description
- xiv, 443 pages; 23 cm
- Subject
- Contents
- 1. Avoiding the Pitfalls in Taxing Financial Intermediation / Patrick Honohan -- 2. Theoretical Perspectives on the Taxation of Capital Income and Financial Services / Robin Boadway and Michael Keen -- 3. Taxation of Banks: Modeling the Impact / Ramon Caminal -- 4. Tax Incentives for Household Saving and Borrowing / Tullio Jappelli and Luigi Pistaferri -- 5. Corrective Taxes and Quasi-Taxes for Financial Institutions and Their Interaction with Deposit Insurance / Philip L. Brock -- 6. Taxation of Financial Intermediation in Industrial Countries / Mattias Levin and Peer Ritter -- 7. Seigniorage, Reserve Requirements, and Bank Spreads in Brazil / Eliana Cardoso -- 8. Taxation of Financial Intermediaries as a Source of Budget Revenue: Russia in the 1990s / Brigitte Granville -- 9. Corporate Income Tax Treatment of Loan-Loss Reserves / Emil M. Sunley -- 10. Bank Debit Taxes: Yield Versus Disintermediation / Andrei Kirilenko and Victoria Summers -- 11. Securities Transaction Taxes and Financial Markets / Karl Habermeier and Andrei Kirilenko -- 12. Consumption Taxes: The Role of the Value-Added Tax / Satya Poddar -- 13. The Accidental Tax: Inflation and the Financial Sector / Patrick Honohan.
- Owning institution
- Columbia University Libraries
- Note
- "A co-publication of the World Bank and Oxford University Press."
- Bibliography (note)
- Includes bibliographical references and index.