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Taxation of financial intermediation - [electronic resource] : theory and practice for emerging economies : edited by Patrick Honohan.
Taxation of financial intermediation - [electronic resource] : theory and practice for emerging economies : edited by Patrick Honohan.
상세정보
- 자료유형
- 비도서
- ISBN
- 0585465665 (electronic bk.)
- 미국회청구기호
- HG195-.T39 2003eb
- DDC
- 336.2/783321/091724-22
- 서명/저자
- Taxation of financial intermediation - [electronic resource] : theory and practice for emerging economies : edited by Patrick Honohan.
- 발행사항
- Washington, DC : World Bank, c2003.
- 형태사항
- xiv, 443 p.
- 주기사항
- "A co-publication of the World Bank and Oxford University Press."
- 서지주기
- Includes bibliographical references and index.
- 내용주기
- 완전내용Avoiding the pitfalls in taxing financial intermediation / Patrick Honohan --pt. I. Theoretical and system-wide issues. Theoretical perspectives on the taxation of capital income and financial services / Robin Boadway and Michael Keen ;Taxation of banks: modeling the impact / Ramon Caminal ; Tax incentives for household saving and borrowing / Tullio Jappelli and Luigi Pistaferri ; Correctivetaxes and quasi-taxes for financial institutions and their interaction with deposit insurance / Philip L. Brock -- pt. II. Practical experience. Taxation of financial intermediation in industrial countries / Mattias Levin and Peer Ritter ;Seigniorage, reserve requirements, and bank spreads in Brazil / Eliana Cardoso; Taxation of financial intermediaries as a source of budget revenue: Russia inthe 1990s / Brigitte Granville -- pt. III. Particular taxes. Corporate income tax treatment of loan-loss reserves / Emil M. Sunley ; Bank debit taxes: yield versus disintermediation / Andrei Kirilenko and Victoria Summers
- 복제주기
- Electronic reproduction. . Boulder, Colo. : NetLibrary, 2003. Available via World Wide Web. Access may be limited to NetLibrary affiliated libraries.
- 기타저자
- Honohan, Patrick.
- 기타저자
- NetLibrary, Inc.
- 기타형태저록
- . Original. 0821354345. (DLC) 2003050061. (OCoLC)52001679
- 전자적 위치 및 접속
- . Original. 0821354345. (DLC) 2003050061. (OCoLC)52001679
- Control Number
- gtec:53477
MARC
008031103s2003 dcu sb i001 0 eng d■003 OCoLC
■020 ▼a0585465665 (electronic bk.)
■040 ▼aN▼T▼cN▼T▼dOCLCQ
■043 ▼ad------
■05014▼aHG195▼b.T39 2003eb
■08204▼a336.2/783321/091724▼222
■090 ▼a ▼b
■24500▼aTaxation of financial intermediation▼h[electronic resource] ▼btheory and practice for emerging economies ▼cedited by Patrick Honohan.
■260 ▼aWashington, DC ▼bWorld Bank▼cc2003.
■300 ▼axiv, 443 p.
■500 ▼a"A co-publication of the World Bank and Oxford University Press."
■504 ▼aIncludes bibliographical references and index.
■5050 ▼aAvoiding the pitfalls in taxing financial intermediation / Patrick Honohan --pt. I. Theoretical and system-wide issues. Theoretical perspectives on the taxation of capital income and financial services / Robin Boadway and Michael Keen ;Taxation of banks: modeling the impact / Ramon Caminal ; Tax incentives for household saving and borrowing / Tullio Jappelli and Luigi Pistaferri ; Correctivetaxes and quasi-taxes for financial institutions and their interaction with deposit insurance / Philip L. Brock -- pt. II. Practical experience. Taxation of financial intermediation in industrial countries / Mattias Levin and Peer Ritter ;Seigniorage, reserve requirements, and bank spreads in Brazil / Eliana Cardoso; Taxation of financial intermediaries as a source of budget revenue: Russia inthe 1990s / Brigitte Granville -- pt. III. Particular taxes. Corporate income tax treatment of loan-loss reserves / Emil M. Sunley ; Bank debit taxes: yield versus disintermediation / Andrei Kirilenko and Victoria Summers
■533 ▼aElectronic reproduction.▼bBoulder, Colo. ▼cNetLibrary▼d2003.▼nAvailable via World Wide Web.▼nAccess may be limited to NetLibrary affiliated libraries.
■6500 ▼aFinancial services industry▼xTaxation▼zDeveloping countries.
■6557 ▼aElectronic books.▼2local
■7001 ▼aHonohan, Patrick.
■7102 ▼aNetLibrary, Inc.
■7761 ▼cOriginal▼z0821354345▼w(DLC) 2003050061▼w(OCoLC)52001679
■8564 ▼3Bibliographic record display▼uhttp://www.netLibrary.com/urlapi.asp?action=summary&v=1&bookid=87421▼zAn electronic book accessible through the World Wide Web;click for information
■994 ▼a92▼bAMF
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