Taxation of Financial Intermediation
Theory and Practice for Emerging Economies
|Subject||Belastingen. -- gtt
BUSINESS & ECONOMICS -- International -- Taxation. -- bisacsh
Financial services industry -- Taxation -- Developing countries.
Financial services industry -- Taxation. -- fast -- (OCoLC)fst00924775
Financiële instellingen. -- gtt
Services financiers -- Impôts -- Nouveaux pays industrialisés.
This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discussed include: the design of optimal tax schemes, the role of imperfect information and the links between taxation and saving, inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, VAT and financial transactions taxes; as well as current practice in the industrial world and case studies of distorted national systems. This is a co-publication of the World Bank and Oxford University Press.