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...
| 第一著者: | |
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1997.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1997/025 |
| オンライン･アクセス: | Full text available on IMF |