The Taxation of Financial Assets : A Survey of Issues and Country Experiences /

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall 'tax wedge' between pre-tax returns on investments, and the post-tax yield on the savings that finance them. Th...

詳細記述

書誌詳細
第一著者: King, John
その他の著者: Tanzi, Vito
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 1995.
シリーズ:IMF Working Papers; Working Paper ; No. 1995/046
オンライン・アクセス:Full text available on IMF