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Business/Investing Taxation of Financial Intermediation: Theory and Practice for Emerging Economies

Posted on 2010-03-15




Name:Business/Investing Taxation of Financial Intermediation: Theory and Practice for Emerging Economies
ASIN/ISBN:0821354345
Language:English
File size:1.8 Mb
Publish Date: 2003-06
ISBN: 0821354345
Pages: 464 pages
File Type: PDF
File Size: 1,8 MB
Other Info: World Bank Publications
   Business/Investing Taxation of Financial Intermediation: Theory and Practice for Emerging Economies

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Taxation of Financial Intermediation

Contributors to this volume--all respected academics or practitioners--address distinct areas of taxation. Theoretical chapters model the impact of taxes on intermediaries, the design of optimal tax schemes, the role of imperfect information, and links between taxation and saving. Current practice in the industrial world and case studies of distorted national systems provide an empirical underpinning. And discussion of practical issues considers inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, the VAT, and financial transactions taxes.

This book will prove useful to finance and policy professionals, development specialists, scholars and students of financial sector policy.

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