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Taxing the Financial Sector: Concepts, Issues, and Practice von Zee, Howell (eBook)

  • Erscheinungsdatum: 16.04.2004
  • Verlag: International Monetary Fund
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Taxing the Financial Sector: Concepts, Issues, and Practice

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.


    Format: ePUB
    Kopierschutz: AdobeDRM
    Erscheinungsdatum: 16.04.2004
    Sprache: Englisch
    ISBN: 9781451995589
    Verlag: International Monetary Fund
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