Taxation of financial intermediation: theory and practice for emerging economies
Éditeur :
World Bank Publications
ISBN :
9780821354346
Date de publication :
30 juin 2003
Dimensions :
23,3 x 15,5 x 2,7 cm
Poids :
766 g
Langue :
Anglais
Pays d'origine :
USA
Taxing the financial sector, directly and indirectly, in various ways has long been relatively easy even for governments with limited taxing capacity. This text examines the possibilities and pitfalls to successful financial sector tax reform from theoretical, empirical and practical perspectives.