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Taxation of financial intermediation = theory and practice for emerging economies /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Taxation of financial intermediation/ edited by Patrick Honohan.
Reminder of title:	theory and practice for emerging economies /
other author:	Honohan, Patrick.
Published:	Washington, DC :World Bank, : c2003.,
Description:	xiv, 443 p.
Notes:	"A co-publication of the World Bank and Oxford University Press."
[NT 15003449]:	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.
Subject:	Financial services industry - Taxation - Developing countries. -
Online resource:	https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=87421An electronic book accessible through the World Wide Web; click for information
ISBN:	0585465665 (electronic bk.)

Taxation of financial intermediation = theory and practice for emerging economies /
Taxation of financial intermediationtheory and practice for emerging economies /[electronic resource] :edited by Patrick Honohan. - Washington, DC :World Bank,c2003. - xiv, 443 p.

"A co-publication of the World Bank and Oxford University Press."

Includes bibliographical references and index.

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.

Electronic reproduction.
Boulder, Colo. :
NetLibrary,
2003.

Available via World Wide Web.

ISBN: 0585465665 (electronic bk.)Subjects--Topical Terms:

876709
Financial services industry
--Taxation--Developing countries.Index Terms--Genre/Form:

542853
Electronic books.

LC Class. No.: HG195 / .T39 2003eb

Dewey Class. No.: 336.2/783321/091724

Taxation of financial intermediation = theory and practice for emerging economies /
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245 0 0 $a Taxation of financial intermediation $h [electronic resource] : $b theory and practice for emerging economies / $c edited by Patrick Honohan.
260 $a Washington, DC : $c c2003. $b World Bank,
300 $a xiv, 443 p.
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.
533 $a Electronic reproduction. $b Boulder, Colo. : $c NetLibrary, $d 2003. $n Available via World Wide Web. $n Access may be limited to NetLibrary affiliated libraries.
650 $a Financial services industry $x Taxation $z Developing countries. $3 876709
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700 $a Honohan, Patrick. $3 695394
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