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The Resource Bank transactions : pathway to the single tax ideal : a modern tax technology : the Brazilian experience with a bank transactions tax (1993-2007) : an exercise in second-best tax reform

Bank transactions : pathway to the single tax ideal : a modern tax technology : the Brazilian experience with a bank transactions tax (1993-2007) : an exercise in second-best tax reform

Label
Bank transactions : pathway to the single tax ideal : a modern tax technology : the Brazilian experience with a bank transactions tax (1993-2007) : an exercise in second-best tax reform
Title
Bank transactions : pathway to the single tax ideal : a modern tax technology : the Brazilian experience with a bank transactions tax (1993-2007) : an exercise in second-best tax reform
Creator
Subject
Language
eng
Summary
The author develops the concept of single tax applied on bank transactions, and shows the revenue-raising capacity of this tax. He also stresses that the single tax is evasion proof. In a Brazilian example he shows that bank transaction tax is more efficient and less costly than the classical tax model. This book carries out a qualitative and quantitative in-depth comparison of the efficiency, equity and compliance costs of a bank transactions tax relative to orthodox tax systems and opens new perspectives for the use of modern banking technology in tax reform across the world
http://library.link/vocab/creatorName
Cintra, M
Geographic coverage
  • South America
  • Latin America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax reform
  • tax system
  • compliance costs
  • globalization
  • bank tax
Label
Bank transactions : pathway to the single tax ideal : a modern tax technology : the Brazilian experience with a bank transactions tax (1993-2007) : an exercise in second-best tax reform
Instantiates
Publication
Edition
2nd ed.
Extent
288 p.
Isbn
9781442187283
Label
Bank transactions : pathway to the single tax ideal : a modern tax technology : the Brazilian experience with a bank transactions tax (1993-2007) : an exercise in second-best tax reform
Publication
Edition
2nd ed.
Extent
288 p.
Isbn
9781442187283

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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