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...

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Detalhes bibliográficos
Autor principal: Norregaard, John
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1997.
coleção:IMF Working Papers; Working Paper ; No. 1997/025
Acesso em linha:Full text available on IMF