Taxation of financial intermediation theory and practice for emerging economies directions in development by patrick honohan editor be the first to review this item isbn 13 978 0821354346 isbn 10 9780821354346 why is isbn important isbn this bar code number lets you verify that youre getting exactly the right version or edition of . And discussion of practical issues considers inflation the income tax treatment of intermediary loan loss reserves deposit insurance the vat and financial transactions taxesthis book will prove useful to finance and policy professionals development specialists scholars and students of financial sector policy. Taxation of financial intermediation theory and practice for emerging economines english abstract 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. Enthusiasts for financial sector tax reform typically come either with some form of flat tax including value added tax on financial services zero taxation on capital income or a universal transactions tax or advocating corrective taxes designed to offset market failures or achieve other targeted objectives
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