東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Taxation of financial intermediation...

Honohan, Patrick.

FindBook

Google Book

Amazon

博客來

Taxation of financial intermediation = theory and practice for emerging economies /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Taxation of financial intermediation/ edited by Patrick Honohan.
其他題名:	theory and practice for emerging economies /
其他作者:	Honohan, Patrick.
出版者:	Washington, DC :World Bank, : c2003.,
面頁冊數:	xiv, 443 p.
附註:	"A co-publication of the World Bank and Oxford University Press."
內容註:	Avoiding 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 ; Corrective taxes 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 in the 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 ; Securities transaction taxes and financial markets / Karl Habermeier and Andrei Kirilenko ; Consumption taxes: the role of the value-added tax/ Satya Poddar ; The accidental tax: inflation and the financial sector / Patrick Honohan.
標題:	Financial services industry - Taxation - Developing countries. -
電子資源:	http://www.netLibrary.com/urlapi.asp?action=summary&v=1&bookid=87421An electronic book accessible through the World Wide Web; click for information
ISBN:	0585465665 (electronic bk.)

Taxation of financial intermediation = theory and practice for emerging economies /
Taxation of financial intermediationtheory and practice for emerging economies /[electronic resource] :edited by Patrick Honohan. - Washington, DC :World Bank,c2003. - xiv, 443 p.

"A co-publication of the World Bank and Oxford University Press."

Includes bibliographical references and index.

Avoiding 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 ; Corrective taxes 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 in the 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 ; Securities transaction taxes and financial markets / Karl Habermeier and Andrei Kirilenko ; Consumption taxes: the role of the value-added tax/ Satya Poddar ; The accidental tax: inflation and the financial sector / Patrick Honohan.

Electronic reproduction.
Boulder, Colo. :
NetLibrary,
2003.

Available via World Wide Web.

ISBN: 0585465665 (electronic bk.)Subjects--Topical Terms:

876709
Financial services industry
--Taxation--Developing countries.Index Terms--Genre/Form:

542853
Electronic books.

LC Class. No.: HG195 / .T39 2003eb

Dewey Class. No.: 336.2/783321/091724

Taxation of financial intermediation = theory and practice for emerging economies /
LDR:02407cam a2200277 a 45 001 756795
003 OCoLC
005 20080221
006 m d
007 cr cnu---unuuu
008 080221s2003 dcu sb i001 0 eng d
020 $a 0585465665 (electronic bk.)
035 $a ocm53333803
040 $a N $c N $d OCLCQ
043 $a d------
049 $a AMFA
050 1 4 $a HG195 $b .T39 2003eb
082 0 4 $a 336.2/783321/091724 $2 22
245 0 0 $a Taxation of financial intermediation $h [electronic resource] : $b theory and practice for emerging economies / $c edited by Patrick Honohan.
260 $a Washington, DC : $c c2003. $b World Bank,
300 $a xiv, 443 p.
500 $a "A co-publication of the World Bank and Oxford University Press."
504 $a Includes bibliographical references and index.
505 0 $a Avoiding 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 ; Corrective taxes 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 in the 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 ; Securities transaction taxes and financial markets / Karl Habermeier and Andrei Kirilenko ; Consumption taxes: the role of the value-added tax/ Satya Poddar ; The accidental tax: inflation and the financial sector / Patrick Honohan.
533 $a Electronic reproduction. $b Boulder, Colo. : $c NetLibrary, $d 2003. $n Available via World Wide Web. $n Access may be limited to NetLibrary affiliated libraries.
650 $a Financial services industry $x Taxation $z Developing countries. $3 876709
655 $a Electronic books. $2 lcsh $3 542853
700 $a Honohan, Patrick. $3 695394
710 $a NetLibrary, Inc. $3 542851
856 4 $3 Bibliographic record display $u http://www.netLibrary.com/urlapi.asp?action=summary&v=1&bookid=87421 $z An electronic book accessible through the World Wide Web; click for information
994 $a 92 $b AMF