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Paperback Little Data Book 2003 (Little Data Book) (Paperback) Book

ISBN: 0821354264

ISBN13: 9780821354261

Little Data Book 2003 (Little Data Book) (Paperback)

These papers provide a wide-ranging review of theory and practice in taxation (implicit as well as explicit) of the domestic financial sector, emphasizing issues relevant to reform in middle-income countries. Four theoretical chapters model different normative and positive aspects and case studies cover current practice in industrial countries, and episodes of distorting taxation in Brazil, Russia, and Turkey. Other chapters cover VAT, transactions taxes, loan-loss provisioning, deposit insurance, and inflation.

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Format: Paperback

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