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Taxation of Financial Intermediation : Theory and Practice for Emerging Economies.

By: Contributor(s): Material type: TextTextPublisher: Washington : World Bank Publications, 2003Copyright date: ©2003Edition: 1st edDescription: 1 online resource (460 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781280086755
Subject(s): Genre/Form: Additional physical formats: Print version:: Taxation of Financial IntermediationDDC classification:
  • 336.2/783321/091724
LOC classification:
  • HG195 -- .T39 2003eb
Online resources:
Contents:
Intro -- Contents -- Cover -- Tilte -- Foreword xi -- Preface xiii -- Contributors xv -- 1. Avoiding the Pitfalls in Taxing Financial Intermediation 1 -- PART I: THEORETICAL AND SYSTEM-WIDE ISSUES -- 2. Theoretical Perspectives on the Taxation of Capital Income and Financial Services 31 -- 3. Taxation of Banks: Modeling the Impact 81 -- 4. Tax Incentives for Household Saving and Borrowing 127 -- 5. Corrective Taxes and Quasi-Taxes for Financial Institutions and Their Interaction with Deposit Insurance 169 -- PART II: PRACTICAL EXPERIENCE -- 6. Taxation of Financial Intermediation in Industrial Countries 197 -- 7. Seigniorage, Reserve Requirements, and Bank Spreads in Brazil 241 -- 8. Taxation of Financial Intermediaries as a Source of Budget Revenue: Russia in the 1990s 269 -- PART III: PARTICULAR TAXES -- 9. Corporate Income Tax Treatment of Loan-Loss Reserves 291 -- 10. Bank Debit Taxes: Yield Versus Disintermediation 313 -- 11. Securities Transaction Taxes and Financial Markets 325 -- 12. Consumption Taxes: The Role of the Value-Added Tax 345 -- 13. The Accidental Tax: Inflation and the Financial Sector 381 -- Index 421 -- TABLES -- FIGURES.
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Intro -- Contents -- Cover -- Tilte -- Foreword xi -- Preface xiii -- Contributors xv -- 1. Avoiding the Pitfalls in Taxing Financial Intermediation 1 -- PART I: THEORETICAL AND SYSTEM-WIDE ISSUES -- 2. Theoretical Perspectives on the Taxation of Capital Income and Financial Services 31 -- 3. Taxation of Banks: Modeling the Impact 81 -- 4. Tax Incentives for Household Saving and Borrowing 127 -- 5. Corrective Taxes and Quasi-Taxes for Financial Institutions and Their Interaction with Deposit Insurance 169 -- PART II: PRACTICAL EXPERIENCE -- 6. Taxation of Financial Intermediation in Industrial Countries 197 -- 7. Seigniorage, Reserve Requirements, and Bank Spreads in Brazil 241 -- 8. Taxation of Financial Intermediaries as a Source of Budget Revenue: Russia in the 1990s 269 -- PART III: PARTICULAR TAXES -- 9. Corporate Income Tax Treatment of Loan-Loss Reserves 291 -- 10. Bank Debit Taxes: Yield Versus Disintermediation 313 -- 11. Securities Transaction Taxes and Financial Markets 325 -- 12. Consumption Taxes: The Role of the Value-Added Tax 345 -- 13. The Accidental Tax: Inflation and the Financial Sector 381 -- Index 421 -- TABLES -- FIGURES.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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