The Resource The tax treatment of government bonds

The tax treatment of government bonds

Label
The tax treatment of government bonds
Title
The tax treatment of government bonds
Creator
Subject
Summary
The paper presents provisions for taxation of interest from government bonds in OECD countries, and proceeds to identify the main economic implications of exempting interest on government bonds from an efficiency as well as from an equity point of view. Concluding that, on economic grounds, there are no reasons for exempting interest from government bonds, and that only administrative difficulties in capturing other forms of interest in the tax net may provide a rationale for doing so
http://library.link/vocab/creatorName
Nørregaard, J
Language note
English
Series statement
IMF Working Paper
Series volume
WP/97/25
http://library.link/vocab/subjectName
  • OECD
  • bond
  • interest
Label
The tax treatment of government bonds
Publication
Extent
25 p.

Library Locations

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