(Library ebook) Taxation of Financial Intermediation: Theory and Practice for Emerging Economies (Directions in Development - Human Development)
| #8776435 in Books | 2003-06-19 | Original language:English | PDF # 1 | 9.18 x1.07 x6.12l,1.53 | File Name: 0821354345 | 464 pages
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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 defensive criteria ar...
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