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...
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| Άλλοι συγγραφείς: | |
| Μορφή: | Επιστημονικό περιοδικό |
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
1995.
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| Σειρά: | IMF Working Papers; Working Paper ;
No. 1995/046 |
| Διαθέσιμο Online: | Full text available on IMF |