Theoretical perspectives on the taxation of capital income and financial services
Year of publication: |
2003
|
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Authors: | Boadway, Robin W. ; Keen, Michael |
Published in: |
Taxation of financial intermediation : theory and practice for emerging economies. - Washington, DC : World Bank, ISBN 0-8213-5434-5. - 2003, p. 31-80
|
Subject: | Kapitalertragsteuer | Capital income tax | Finanzdienstleistung | Financial services | Optimale Besteuerung | Optimal taxation | Theorie | Theory |
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