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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 financial services or heavy reliance on financial transactions taxes. The risks of attempt ...more
Paperback, 464 pages
Published June 19th 2003 by World Bank Publications
(first published June 2003)
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