Taxation of Financial Intermediation

Know about the book -

Taxation of Financial Intermediation is written by Patrick Honohan and published by World Bank Publications. It's available with International Standard Book Number or ISBN identification 0821354345 (ISBN 10) and 9780821354346 (ISBN 13).

This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discussed include: the design of optimal tax schemes, the role of imperfect information and the links between taxation and saving, inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, VAT and financial transactions taxes; as well as current practice in the industrial world and case studies of distorted national systems. This is a co-publication of the World Bank and Oxford University Press.