Taxing the Financial Sector : Concepts, Issues, and Practice / Howell Zee.

Format:

Book

Government document

Author/Creator:

Zee, Howell.

Contributor:

International Monetary Fund.

Series:

Books

Language:

English

Subjects (All):

Fiscal policy.

Insurance--Taxation.

Insurance.

Securities--Taxation.

Securities.

Financial instruments--Taxation.

Financial instruments.

Financial institutions--Taxation.

Financial institutions.

Value-added tax.

Physical Description:

1 online resource (viii, 85 pages) : illustrations

Edition:

1st ed.

Place of Publication:

Washington, D.C. : International Monetary Fund, 2004.

Language Note:

English

Summary:

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.

Contents:

Banks / John Isaac Insurance companies / Robin Oliver Securities companies, investment funds, and pension funds / John King Innovative financial instruments / Howell H. Zee Financial services and the value-added tax / Alan Schenk and Howell H. Zee Securities transactions / John King

Notes:

Includes bibliographical references.

Description based upon print version of record.

ISBN:

9786613849502

9781462392520

1462392520

9781451995589

145199558X

9781283537056

1283537052

9781451944556

1451944551

OCLC:

563868691