Staff, World Bank. <br/><br/>
Taxation of Financial Intermediation :  Theory and Practice for Emerging Economies. 

 - 1st ed. 
 - 1 online resource (460 pages) 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9781280086755 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Financial services industry -- Taxation -- Developing countries.<br/>Finance.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.
<br/><br/><label>LC Class. No.: </label>HG195 -- .T39 2003eb 
<br/><br/><label>Dewey Class. No.: </label>336.2/783321/091724