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Taxation of financial intermediation : theory and practice for emerging economies
This volume examines the possibilities and pitfalls to 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 fin...
|a Taxation of financial intermediation :
|b theory and practice for emerging economies
|c / edited by Patrick Honohan
260
|b World Bank
|a Washington, D.C.
|c 2003
300
|a xiv, 443 p. :
|b il.
504
|a Incluye bibliografía
505
|a Foreword -- Preface -- Contributors -- 1. Avoiding the pitfalls in taxing financial intermediation / Patrick Honohan -- Pt. 1. Theoretical and system-wide issues: 2. Theoretical perspectives on the taxation of capital income and financial services / Robin Boadway and Michael Keen -- 3. Taxation of banks: modeling the impact / Ramon Caminal -- 4. Tax incentives for household saving and borrowing / Tullio Jappelli and Luigi Pistaferri -- 5. Corrective taxes and quasi-taxes for financial institutions and their interaction with deposit insurance / Philip L. Brock -- Pt. 2. Practical experience: 6. Taxation of financial intermediation in industrial countries / Mattias Levin and Peer Ritter -- 7. Seigniorage, reserve requirements, and bank spreads in Brazil / Eliana Cardoso -- 8. Taxation of financial intermediaries as a source of budget revenue: Russia in the 1990s / Brigitte Granville -- Pt. 3. Particular taxes: 9. Corporate income tax treatment of loan-loss reserves / Emil M. Sunley -- 10. Bank debit taxes: yield versus disintermediation / Andrei Kirilenko and Victoria Summers -- 11. Securities transaction taxes and financial markets / Karl Habermeier and Andrei Kirilenko -- 12. Consumption taxes: the role of the value-added tax / Satya Poddar -- 13. The accidental tax: inflation and the financial sector / Patrick Honohan -- Index -- Tables and figures
520
|a This volume examines the possibilities and pitfalls to 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 is practicable. Each commissioned essay develops a distinct aspect of the area. Theoretical chapters model the impact of taxes on intermediaries, the design of optimal tax schemes, the role of imperfect information and the relationship with saving. Current practice in the industrial world and case studies of distorted national systems provide an empirical underpinning. Finally, experience with several of the main practical issues is discussed in chapters ranging from the income tax treatment of intermediary loan-loss reserves, the VAT, financial transactions taxes, deposit insurance and inflation. Contributors are distinguished academics and practitioners.
