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|c 5.00 USD
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|z 9781451854206
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|a 1018-5941
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|a BD-DhAAL
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|a Zee, Howell.
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|a A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax /
|c Howell Zee.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2004.
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|a 1 online resource (19 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge that shifts the collection of the VAT on deposit interest from depositors to banks, in conjunction with the establishment of a franking mechanism managed by banks that effectively transfers the VAT so collected to borrowers as credits against the VAT on their loan interest on a transaction-by-transaction basis. The proposal is fully compatible with an invoice-credit VAT and is capable of delivering the correct theoretical result at minimal administrative costs.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 2004/119
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2004/119/001.2004.issue-119-en.xml
|z IMF e-Library
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