Taxing The Financial Sector
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Taxing The Financial Sector
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Author : Dennis Weber
language : en
Publisher: IBFD
Release Date : 2012
Taxing The Financial Sector written by Dennis Weber and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Financial institutions categories.
This book contains contributions from prominent practitioners and academics presenting their views on the tax levies on the financial sector from a legal and an economic perspective. (New) tax levies on the financial sector have been an ongoing subject of interest since the financial crisis of the past years. In this book, various ways of taxing the financial sector are discussed.
Taxing The Financial Sector
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Author : Mr.Howell H. Zee
language : en
Publisher: International Monetary Fund
Release Date : 2004-04-16
Taxing The Financial Sector written by Mr.Howell H. Zee and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-04-16 with Business & Economics categories.
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.
Taxing Financial Transactions
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Author : Ms.Thornton Matheson
language : en
Publisher: International Monetary Fund
Release Date : 2011-03-01
Taxing Financial Transactions written by Ms.Thornton Matheson and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-01 with Business & Economics categories.
In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.
Taxing Banks Fairly
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Author : Sajid M. Chaudhry
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-10-31
Taxing Banks Fairly written by Sajid M. Chaudhry and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-31 with Business & Economics categories.
Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks m
Taxation And Regulation Of The Financial Sector
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Author : Ruud de Mooij
language : en
Publisher: MIT Press
Release Date : 2014-12-05
Taxation And Regulation Of The Financial Sector written by Ruud de Mooij and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-05 with Business & Economics categories.
Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector.
Taxation And The Financial Crisis
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Author : Julian S. Alworth
language : en
Publisher: Oxford University Press
Release Date : 2012-02-23
Taxation And The Financial Crisis written by Julian S. Alworth and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-23 with Business & Economics categories.
This book examines how tax policies contributed to the financial crisis; whether taxation can play a role in the reform efforts to establish a sounder and safer financial system; and the pros and cons of various tax initiatives.
The Taxation And Regulation Of Banks
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Author : Mr.Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2011-08-01
The Taxation And Regulation Of Banks written by Mr.Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-01 with Business & Economics categories.
The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice outstripping principle: France, Germany, the United Kingdom and several other European countries have now introduced some form of bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure, appropriate rate, and revenue yield of corrective taxation of financial institutions addressed to two externalities, consequent on excessive risk-taking, prominent in the crisis: those that arise when such institutions are simply allowed to collapse, and those that arise when, to avoid the harm this would cause, their creditors are bailed out. It also asks whether corrective taxation or a regulatory capital requirement is the better way to address these concerns. The results suggest a potential role for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite sharply at low capital ratios (but are likely lower when the government cannot commit to its bailout policy), reaching levels higher than those of the bank taxes so far adopted or proposed.
Balancing The Regulation And Taxation Of Banking
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Author : Sajid M. Chaudhry
language : en
Publisher: Edward Elgar Publishing
Release Date : 2015-08-28
Balancing The Regulation And Taxation Of Banking written by Sajid M. Chaudhry and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-28 with Business & Economics categories.
This concise book gives a unique overview of bank taxation as an alternative or a compliment to prudential regulation or non-revenue taxation. Existing bank taxation is reviewed with a view to eliminating distortions in the tax system, which have incen
Taxation Of Financial Intermediation
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Author : Patrick Honohan
language : en
Publisher: World Bank Publications
Release Date : 2003
Taxation Of Financial Intermediation written by Patrick Honohan and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
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.
Taxation Bank Leverage And Financial Crises
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2013-02-25
Taxation Bank Leverage And Financial Crises written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-25 with Business & Economics categories.
That most corporate tax systems favor debt over equity finance is now widely recognized as, potentially, amplifying risks to financial stability. This paper makes a first attempt to explore, empirically, the link between this tax bias and the probability of financial crisis. It finds that greater tax bias is associated with significantly higher aggregate bank leverage, and that this in turn is associated with a significantly greater chance of crisis. The implication is that tax bias makes crises much more likely, and, conversely, that the welfare gains from policies to alleviate it can be substantial—far greater than previous studies, which have ignored financial stability considerations, suggest.