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Taxation of Financial Intermediation : Theory and Practice for Emerging Economies.
Annotation
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, DC :
World Bank,
©2003.
|
| Colección: | World Bank e-Library.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Taxation of Financial Intermediation : |b Theory and Practice for Emerging Economies. |
| 260 | |a Washington, DC : |b World Bank, |c ©2003. | ||
| 300 | |a 1 online resource (xiv, 443 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 500 | |a "A co-publication of the World Bank and Oxford University Press." | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 520 | 8 | |a Annotation |b This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical, and practical perspectives. | |
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Financial services industry |x Taxation |z Developing countries. | |
| 650 | 6 | |a Services financiers |x Impôts |z Nouveaux pays industrialisés. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Financial services industry |x Taxation |2 fast | |
| 651 | 7 | |a Developing countries |2 fast | |
| 650 | 1 | 7 | |a Financiële instellingen. |2 gtt |
| 650 | 1 | 7 | |a Belastingen. |2 gtt |
| 700 | 1 | |a Honohan, Patrick. | |
| 758 | |i has work: |a Taxation of financial intermediation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG9CpK7QkTrTF8r667XB8y |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Taxation of Financial Intermediation. |d Washington, DC : World Bank, ©2003 |w (DLC) 2003050061 |
| 830 | 0 | |a World Bank e-Library. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3050581 |z Texto completo |
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