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Taxation of Financial Products and Transactions
Author: Matthew A. Stevens
Publisher:
Published: 2007-01-01
Total Pages: 318
ISBN-13: 9781402409042
DOWNLOAD EBOOK →Investment Taxation
Author: Arlene Mary Hibschweiler
Publisher: McGraw Hill Professional
Published: 2003
Total Pages: 478
ISBN-13: 9780071396967
DOWNLOAD EBOOK →Publisher Description
Financial sector taxation
Author: [Anonymus AC08741538]
Publisher:
Published: 2010
Total Pages: 44
ISBN-13: 9789279187353
DOWNLOAD EBOOK →"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.
Tax Reform and the Tax Treatment of Financial Products
Author: United States. Congress. Senate. Committee on Finance
Publisher:
Published: 2011
Total Pages: 548
ISBN-13:
DOWNLOAD EBOOK →Taxation of Financial Intermediation
Author: Patrick Honohan
Publisher: World Bank Publications
Published: 2003
Total Pages: 476
ISBN-13: 9780821354346
DOWNLOAD EBOOK →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.
Energy and Environmental Project Finance Law and Taxation
Author: Andrea Kramer
Publisher:
Published: 2010-12-09
Total Pages: 1030
ISBN-13:
DOWNLOAD EBOOK →Energy and Environmental Project Finance Law and Taxation: New Investment Techniques provides practitioners with a useful and comprehensive discussion of energy and environmental project finance as it is developing and where it is going in light of new legal and tax rules. This is the first time that internationally recognized lawyers and economists share their knowledge, expertise, and insights in this important and growing industry. Energy and Environmental Project Finance Law and Taxation examines cutting edge techniques and analyses the recent tax and legal developments coming out of Washington, all of which are revolutionizing the investment in and financing of energy and environmental projects. Written for practitioners and laymen alike, Energy and Environmental Project Finance Law and Taxation arms the reader with crucial knowledge about structuring and financing conventional, renewable, green financing, and alternative energy projects. It addresses carbon financing, green power, and traditional and new technologies, including nuclear power, wind, photovoltaic, solar, geothermal, biomass, and the new generation of nuclear power. This book also addresses the risks involved in structuring and financing these new technologies; ways to hedge these risks; and how to monetize the tax credits available for renewable energy projects.
Debt Bias and Other Distortions
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Published: 2009-12-06
Total Pages: 41
ISBN-13: 1498335926
DOWNLOAD EBOOK →Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Taxing Financial Transactions
Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
Published: 2011-03-01
Total Pages: 50
ISBN-13: 1455220981
DOWNLOAD EBOOK →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.
Financial Transactions Taxes
Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
Published: 1995-08-01
Total Pages: 21
ISBN-13: 1451849958
DOWNLOAD EBOOK →Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a “Tobin tax.” This paper suggests that these taxes would probably not produce the desired effects and would be difficult to design and implement. It is unclear that the possible advantages in reducing some short-term speculative trading would outweigh the possible disadvantages in impairing the efficiency of financial markets. From an administrative perspective, without a broad international consensus and application, these taxes are likely to be easily avoided.
