Taxing banks fairly
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...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Cheltenham Edward Elgar Pub. Ltd 2014
Schriftenreihe:Edward Elgar E-Book Archive
Schlagworte:
Banks and banking > Taxation > Law and legislation
Steuer
Bank
Wirtschaftsethik
Electronic books
Aufsatzsammlung
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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