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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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
1995.
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| Series: | IMF Working Papers; Working Paper ;
No. 1995/046 |
| Online Access: | Full text available on IMF |