Taxation of Financial Intermediation
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.These two results justify the focus which the World Bank has placed on financial sector research in recent years, and which has greatly enlarged the empirical knowledge base on these matters and enhanced the analysis and formation ofanbsp;...
| Title | : | Taxation of Financial Intermediation |
| Author | : | Patrick Honohan |
| Publisher | : | World Bank Publications - 2003 |
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