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About this product
- DescriptionThis volume examines the possibilities and pitfalls for 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. Two defensive criteria are advanced as key: making the financial tax system as arbitrage- and inflation-proof as possible.
- Author(s)World Bank
- PublisherWorld Bank Publications
- Date of Publication30/06/2003
- SubjectFinance & Accounting
- Series TitleDirections in Development - Human Development
- Place of PublicationWashington
- Country of PublicationUnited States
- ImprintWorld Bank Publications
- Content Notefigs.tabs.
- Weight694 g
- Width155 mm
- Height230 mm
- Spine27 mm
- Edited byPatrick Honohan
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