| 紀錄類型: |
書目-電子資源
: Monograph/item
|
| 正題名/作者: |
Taxation of financial intermediation/ edited by Patrick Honohan. |
| 其他題名: |
theory and practice for emerging economies / |
| 其他作者: |
Honohan, Patrick. |
| 出版者: |
Washington, DC :World Bank, : c2003., |
| 面頁冊數: |
xiv, 443 p. |
| 附註: |
"A co-publication of the World Bank and Oxford University Press." |
| 內容註: |
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. |
| 標題: |
Financial services industry - Taxation - Developing countries. - |
| 電子資源: |
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.) |