Custom cover image
Custom cover image

Taxing banks fairly / ed. by Sajid M. Chaudhry ...

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Elgaronline | Edward Elgar E-Book ArchivePublisher: Cheltenham : Edward Elgar Pub. Ltd, 2014Description: Online-Ressource (VIII, 195 S.)ISBN:
  • 9781783476480
Subject(s): Additional physical formats: 9781783476473 | 9781783476473 (hardback) | Erscheint auch als: 9781783476473 (hardback) Druck-Ausgabe | Erscheint auch als: Taxing banks fairly. Druck-Ausgabe. Cheltenham [u.a.] : Elgar, 2014. VIII, 195 S.RVK: RVK: QK 950LOC classification:
  • K4487.B35
DOI: DOI: 10.4337/9781783476480Online resources: Summary: Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy makers and academics on the appropriateness and effectiveness of bank taxation in the light of the financial crisis. It covers the topical issues of whether the EU should introduce a financial transactions, 'Tobin' or 'Robin Hood' tax and whether VAT should be extended to financial services. This comprehensive book 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 make a 'true and fair' contribution to their insurance by taxpayers. Covering a range of topics on bank and financial sector taxation, this book will prove a valuable resource for academics, policy makers and financial regulatorsSummary: 1. Introduction / Sajid M. Chaudhry and Andy Mullineux -- 2. Taxation and bank risk-taking / Yn Luo and Sailesh Tanna -- 3. Corporate income taxation and asset securitization / Shiwei Hu and Di Gong -- 4. The burden of bank taxation : corporate income tax vs. bank levy / Gunther Capelle-Blancard and Olena Havrylchyk -- 5. Banks and tax : recent UK experiences / Ian Young -- 6. Securities transaction tax in Europe : first impact assessments / Gunther Capelle-Blancard -- 7. Effects of VAT on financial services / Arthur Kerrigan -- 8. Ethical taxation and finance / Douglas Bamford -- 9. Ethics and bank taxation / Tom Sorell and James DempseyPPN: PPN: 1023440415Package identifier: Produktsigel: ZDB-1-EWE
No physical items for this record
KIT – The Research University in the Helmholtz Association                         Home | Impressum | Datenschutz | Barrierefreiheit | KIT