ISBN:
9781783476480
Language:
English
Pages:
Online-Ressource (VIII, 195 S.)
Series Statement:
Elgaronline
Series Statement:
Edward Elgar E-Book Archive
Parallel Title:
Available in another form
Parallel Title:
Erscheint auch als Taxing banks fairly
Keywords:
Bankenregulierung
;
Steuergerechtigkeit
;
Finanztransaktionssteuer
;
Unternehmensethik
;
OECD-Staaten
;
EU-Staaten
;
Banks and banking Taxation
;
Law and legislation
;
Banks and banking Taxation
;
Electronic books
;
Europäische Union
;
Bank
;
Steuer
Abstract:
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
Abstract:
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
Note:
Enth. 10 Beitr
DOI:
10.4337/9781783476480
URL:
Deutschlandweit zugänglich
URL:
Deutschlandweit zugänglich
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