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...
| 主要作者: | |
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1997.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1997/025 |
| 在線閱讀: | Full text available on IMF |