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Taxing Banks Fairly by Sajid M. Chaudhry,Andrew W. Mullineux Pdf
Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks m
Taxation of Shares of Preferred Stock of Banks While Owned by Reconstruction Finance Corporation by United States. Congress. House. Committee on Banking and Currency Pdf
Taxation and Corporate Debt by Mr.Jost Heckemeyer,Ruud A. de Mooij Pdf
This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2. However, the responsiveness differs considerably across the size distribution and the conditional leverage distribution. For nonbanks, we find a U-shaped relationship between asset size and tax responsiveness, although this pattern does not hold universally across the conditional leverage distribution. For banks, in contrast, the tax responsiveness declines linearly in asset size. Quantile regressions show further that capitaltight banks are significantly less responsive than are capital-abundant banks; the same pattern holds for the largest non-banks. Still, even the largest banks with high conditional leverage ratios feature a significant, positive tax response.
Improving Access to Bank Information for Tax Purposes by OECD Pdf
This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.
Addressing Tax Risks Involving Bank Losses by OECD Pdf
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Financial sector taxation by [Anonymus AC08741538] Pdf
"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.
United States. Congress. House. Committee on Ways and Means
Author : United States. Congress. House. Committee on Ways and Means Publisher : Unknown Page : 512 pages File Size : 40,9 Mb Release : 1975 Category : Income tax ISBN : UOM:39015078704593
Includes cases argued and determined in the District Courts of the United States and, Mar./May 1880-Oct./Nov. 1912, the Circuit Courts of the United States; Sept./Dec. 1891-Sept./Nov. 1924, the Circuit Courts of Appeals of the United States; Aug./Oct. 1911-Jan./Feb. 1914, the Commerce Court of the United States; Sept./Oct. 1919-Sept./Nov. 1924, the Court of Appeals of the District of Columbia.
Author : Robert F. van Brederode Publisher : Kluwer Law International B.V. Page : 615 pages File Size : 52,8 Mb Release : 2021-08-09 Category : Law ISBN : 9789403524245
Virtues and Fallacies of VAT: An Evaluation after 50 Years by Robert F. van Brederode Pdf
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
