Taxing banks fairly:
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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Cheltenham
Edward Elgar Pub. Ltd
2014
|
| Schriftenreihe: | Edward Elgar E-Book Archive
|
| Schlagworte: | |
| Online-Zugang: | DE-12 DE-634 DE-1043 DE-1046 DE-573 DE-M347 DE-898 DE-859 DE-860 DE-861 DE-863 DE-862 DE-Re13 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 Volltext |
| Zusammenfassung: | 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 Dempsey 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 regulators |
| Beschreibung: | Includes index |
| Beschreibung: | 1 Online-Ressource (208 Seiten) |
| ISBN: | 9781783476480 |
| DOI: | 10.4337/9781783476480 |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV048635827 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T21:16:39Z |
| indexdate | 2024-08-05T08:44:42Z |
| institution | BVB |
| isbn | 9781783476480 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034010818 |
| oclc_num | 1357535530 |
| open_access_boolean | |
| owner | DE-12 DE-634 DE-1043 DE-1046 DE-573 DE-M347 DE-898 DE-BY-UBR DE-859 DE-860 DE-861 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-Re13 DE-BY-UBR DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| owner_facet | DE-12 DE-634 DE-1043 DE-1046 DE-573 DE-M347 DE-898 DE-BY-UBR DE-859 DE-860 DE-861 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-Re13 DE-BY-UBR DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| physical | 1 Online-Ressource (208 Seiten) |
| psigel | ZDB-1-EWE |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Edward Elgar Pub. Ltd |
| record_format | marc |
| series2 | Edward Elgar E-Book Archive |
| spellingShingle | Taxing banks fairly Banks and banking Taxation Law and legislation Steuer (DE-588)4057399-0 gnd Bank (DE-588)4004436-1 gnd Wirtschaftsethik (DE-588)4066439-9 gnd |
| subject_GND | (DE-588)4057399-0 (DE-588)4004436-1 (DE-588)4066439-9 (DE-588)4143413-4 |
| title | Taxing banks fairly |
| title_auth | Taxing banks fairly |
| title_exact_search | Taxing banks fairly |
| title_exact_search_txtP | Taxing banks fairly |
| title_full | Taxing banks fairly edited by Sajid M. Chaudhry and Andrew W. Mullineux |
| title_fullStr | Taxing banks fairly edited by Sajid M. Chaudhry and Andrew W. Mullineux |
| title_full_unstemmed | Taxing banks fairly edited by Sajid M. Chaudhry and Andrew W. Mullineux |
| title_short | Taxing banks fairly |
| title_sort | taxing banks fairly |
| topic | Banks and banking Taxation Law and legislation Steuer (DE-588)4057399-0 gnd Bank (DE-588)4004436-1 gnd Wirtschaftsethik (DE-588)4066439-9 gnd |
| topic_facet | Banks and banking Taxation Law and legislation Steuer Bank Wirtschaftsethik Aufsatzsammlung |
| url | https://doi.org/10.4337/9781783476480 |
| work_keys_str_mv | AT chaudhrysajidm taxingbanksfairly AT mullineuxandreww taxingbanksfairly |