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Taxation Of Financial Intermediation

Taxation of Financial Intermediation PDF

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Author: Patrick Honohan
Publisher: World Bank Publications
ISBN: 9780821354346
Size: 57.52 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 443
View: 6729

Book Description: 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.


Taxation Of Financial Intermediation

Taxation of Financial Intermediation PDF

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Author: Christophe Chamley
Publisher: World Bank Publications
ISBN:
Size: 74.68 MB
Format: PDF, Kindle
Category : Financial institutions
Languages : en
Pages : 83
View: 2501

Book Description:


Replacing The Federal Income Tax

Replacing the Federal Income Tax PDF

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Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Size: 24.44 MB
Format: PDF
Category : Fiscal policy
Languages : en
Pages :
View: 4173

Book Description:


Value Added Tax

Value Added Tax PDF

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Author: Alan Schenk
Publisher: Cambridge University Press
ISBN: 1139458264
Size: 43.25 MB
Format: PDF, Docs
Category : Law
Languages : en
Pages :
View: 552

Book Description: This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.


Tax Notes International

Tax Notes International PDF

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Author:
Publisher:
ISBN:
Size: 68.28 MB
Format: PDF, Kindle
Category : Double taxation
Languages : en
Pages :
View: 6618

Book Description:


The Taxation Of Financial Assets

The Taxation of Financial Assets PDF

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Author: Mr.John R. King
Publisher: International Monetary Fund
ISBN: 1451846517
Size: 40.93 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 32
View: 1494

Book Description: Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between pre-tax returns on investments, and the post-tax yield on the savings that finance them. This tax wedge is shown to vary widely, in individual countries, according to the different ways in which savings are channeled through financial markets. The paper then discusses alternative criteria for assessing tax regimes for financial assets, and summarizes recent trends in OECD countries.


Tax Revision Compend

Tax revision compend PDF

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Author:
Publisher:
ISBN:
Size: 10.66 MB
Format: PDF, ePub, Mobi
Category :
Languages : en
Pages :
View: 179

Book Description:


Systems Of General Sales Taxation

Systems of General Sales Taxation PDF

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Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Size: 10.65 MB
Format: PDF, Mobi
Category : Law
Languages : en
Pages : 365
View: 6808

Book Description: This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.