Taxation of Financial Intermediation: Theory and Practice for Emerging Economies

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This volume examines the possibilities and pitfalls to successful financial sector tax reform from theoretical, empirical and practical perspectives. It explores the possibilities and limitations of 'big ideas' such as removal of all capital income taxation, the application of VAT to financial services or heavy reliance on financial transactions taxes. The risks of attempting to use financial sector taxes as corrective instruments are stressed. Two...

Format:Paperback

Language:English

ISBN:0821354345

ISBN13:9780821354346

Release Date:June 2003

Publisher:World Bank Publications

Length:464 Pages

Weight:1.53 lbs.

Dimensions:1.1" x 6.1" x 9.2"

Related Subjects

Business Business & Investing Economics

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Taxation of Financial Intermediation: Theory and Practice for Emerging Economies

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