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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 em...
Taxation of financial intermediation - [electronic resource] : theory and practice for emerging economies : edited by Patrick Honohan.

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자료유형  
 비도서
ISBN  
0585465665 (electronic bk.)
미국회청구기호  
HG195-.T39 2003eb
DDC  
336.2/783321/091724-22
청구기호  
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.
일반주제명  
Financial services industry Taxation Developing countries.
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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