The Tax Treatment of Government Bonds /
In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of...
Κύριος συγγραφέας: | |
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Μορφή: | Επιστημονικό περιοδικό |
Γλώσσα: | English |
Έκδοση: |
Washington, D.C. :
International Monetary Fund,
1997.
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Σειρά: | IMF Working Papers; Working Paper ;
No. 1997/025 |
Διαθέσιμο Online: | Full text available on IMF |