Verfügbarkeit: The Tax Treatment of Government Bonds

The Tax Treatment of Government Bonds:

In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of...

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1. Verfasser:	Norregaard, John (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1997
Schriftenreihe:	IMF Working Papers Working Paper No. 97/25
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues that-on purely economic grounds-there are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so
Beschreibung:	1 Online-Ressource (25 p)
ISBN:	1451844220 9781451844221

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spelling	Norregaard, John Verfasser aut The Tax Treatment of Government Bonds Norregaard, John Washington, D.C International Monetary Fund 1997 1 Online-Ressource (25 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 97/25 In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues that-on purely economic grounds-there are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so Online-Ausg http://elibrary.imf.org/view/IMF001/07341-9781451844221/07341-9781451844221/07341-9781451844221.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Norregaard, John The Tax Treatment of Government Bonds
title	The Tax Treatment of Government Bonds
title_auth	The Tax Treatment of Government Bonds
title_exact_search	The Tax Treatment of Government Bonds
title_exact_search_txtP	The Tax Treatment of Government Bonds
title_full	The Tax Treatment of Government Bonds Norregaard, John
title_fullStr	The Tax Treatment of Government Bonds Norregaard, John
title_full_unstemmed	The Tax Treatment of Government Bonds Norregaard, John
title_short	The Tax Treatment of Government Bonds
title_sort	the tax treatment of government bonds
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