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Title Taxing the financial sector : concepts, issues, and practices / editor Howell H. Zee
Published [Washington, D.C.] : International Monetary Fund, [2004]
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Description 1 online resource (viii, 85 pages) : illustrations
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
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
Bibliography Includes bibliographical references
Notes Print version record
Subject Financial institutions -- Taxation.
Financial instruments -- Taxation.
Fiscal policy.
Insurance -- Taxation.
Securities -- Taxation.
Value-added tax.
Form Electronic book
Author Zee, Howell H. (Howell Hang), editor, author
International Monetary Fund, issuing body
LC no. 2004302438
ISBN 1283537052
1451944551 (electronic bk.)
9781451944556 (electronic bk.)