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Скачать Taxation of Financial Intermediation: Theory and Practice for Emerging Economies бесплатно

25 апреля 2009 | Автор: Admin | Рубрика: Научная литература » Экономика | Комментариев: 0

Taxation of Financial Intermediation
World Bank Publications | 2003-06 | ISBN: 0821354345 | 464 pages | PDF | 1,8 MB

Contributors to this volume--all respected academics or practitioners--address distinct areas of taxation. Theoretical chapters model the impact of taxes on intermediaries, the design of optimal tax schemes, the role of imperfect information, and links between taxation and saving. Current practice in the industrial world and case studies of distorted national systems provide an empirical underpinning. And discussion of practical issues considers inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, the VAT, and financial transactions taxes.
This book will prove useful to finance and policy professionals, development specialists, scholars and students of financial sector policy.

Enjoy this great book! Brought to you by SMIRK

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