In developing countries, most financial assets in formal markets are deposits at financial institutions. This potentially important tax base could be taxed at a low administrative cost. When revenues of financial taxes are significant, implicit taxes dwarf explicit taxes. The author focuses on the implicit taxation of financial assets through seigniorage, reserve requirements, lending targets, and interest ceilings combined with inflation. The last...
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INFORMATION
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1991/04/30
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Document de travail de recherche sur les politiques
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WPS651
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1
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1
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2010/07/01
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Taxation of financial assets in developing countries
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financial asset
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