01673cas a2200253 a 4500 AALejournalIMF008846 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451846515 1018-5941 BD-DhAAL BD-DhAAL King, John. The Taxation of Financial Assets : A Survey of Issues and Country Experiences / John King, Vito Tanzi. Washington, D.C. : International Monetary Fund, 1995. 1 online resource (32 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. This tax wedge is shown to vary widely, in individual countries, according to the different ways in which savings are channeled through financial markets. The paper then discusses alternative criteria for assessing tax regimes for financial assets, and summarizes recent trends in OECD countries. Mode of access: Internet Tanzi, Vito. IMF Working Papers; Working Paper ; No. 1995/046 Full text available on IMF http://elibrary.imf.org/view/journals/001/1995/046/001.1995.issue-046-en.xml IMF e-Library