Taxation of Financial Intermediation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation of Financial Intermediation write by Patrick Honohan. This book was released on 2003. Taxation of Financial Intermediation available in PDF, EPUB and Kindle. This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discussed include: the design of optimal tax schemes, the role of imperfect information and the links between taxation and saving, inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, VAT and financial transactions taxes; as well as current practice in the industrial world and case studies of distorted national systems. This is a co-publication of the World Bank and Oxford University Press.
Taxation of Financial Intermediation
Taxation of Financial Intermediation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation of Financial Intermediation write by Christophe Chamley. This book was released on 1990. Taxation of Financial Intermediation available in PDF, EPUB and Kindle.
Avoiding the Pitfalls in Taxing Financial Intermediation
Avoiding the Pitfalls in Taxing Financial Intermediation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Avoiding the Pitfalls in Taxing Financial Intermediation write by Patrick Honohan. This book was released on 2003. Avoiding the Pitfalls in Taxing Financial Intermediation available in PDF, EPUB and Kindle.
Taxing the Financial Sector
Taxing the Financial Sector - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing the Financial Sector write by Mr.Howell H. Zee. This book was released on 2004-04-16. Taxing the Financial Sector available in PDF, EPUB and Kindle. One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
Taxation and Financial Intermediation
Taxation and Financial Intermediation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation and Financial Intermediation write by Sanjay Banerji. This book was released on 2018. Taxation and Financial Intermediation available in PDF, EPUB and Kindle. In this study, we investigate the impact of taxes on bank loan supply, loan and deposit pricing, and the monitoring effort of banks. Using the exogenous variation of tax imposed on gross profits of Japanese banks operating in Tokyo (known as the Tokyo bank tax), we find that affected banks increase both net interest margins, and net interest and fee margins. Depositors are most affected by adjustments to interest and fee rates at banks following the imposition of the tax. The imposition of the Tokyo bank tax also reduces the credit supply of affected banks relative to non-affected counterparts. Moreover, banks subject to the Tokyo bank tax appear to reduce effort devoted to the monitoring of existing borrowers.
