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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Norregaard, John
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 1997.
Sarja:IMF Working Papers; Working Paper ; No. 1997/025
Linkit:Full text available on IMF