| Title:
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TAXATION OF FINANCIAL INTERMEDIATION
THEORY AND PRACTICE FOR EMERGING ECONOMIES |
| By: |
Patrick Honohan (Editor), World Bank |
| Format: |
Paperback |
| List price:
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£38.95 |
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| ISBN 10: |
0821354345 |
| ISBN 13: |
9780821354346 |
| Publisher: |
WORLD BANK PUBLICATIONS |
| Pub. date: |
19 June, 2003 |
| Series: |
Directions in Development - Human Development |
| Pages: |
464 |
| Description: |
Taxing the financial sector, directly and indirectly, in various ways has long been relatively easy even for governments with limited taxing capacity. This text examines the possibilities and pitfalls to successful financial sector tax reform from theoretical, empirical and practical perspectives. |
| Synopsis: |
This volume examines the possibilities and pitfalls for 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 defensive criteria are advanced as key: making the financial tax system as arbitrage- and inflation-proof as possible. |
| Illustrations: |
figs.tabs. |
| Publication: |
US |
| Imprint: |
World Bank Publications |
| Returns: |
Non-returnable |