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1 Banks

1 Banks »

Source: Taxing the Financial Sector : Concepts, Issues, and Practice

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

Traditionally, the core functions of banking were to (1) accept money from, and collect checks for, customers; (2) honor checks for orders drawn on them by customers; (3) keep current accounts, or something...

5 Financial Services and the Value-Added Tax*

5 Financial Services and the Value-Added Tax* »

Source: Taxing the Financial Sector : Concepts, Issues, and Practice

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

The value-added tax (VAT) has been adopted in over 100 countries. While the VAT base has been expanded in many countries to cover a wider range of goods and services, most countries with a VAT have not broug...

FIRST

FIRST »

Source: FIRST : A Market-Based Approach to Evaluate Financial System Risk and Stability

Volume/Issue: 2005/232

Series: IMF Working Papers

Author(s): Renzo Avesani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2005

ISBN: 9781451862515

Keywords: Large Complex Financial Institutions, financial institutions, probability, probabilities, correlation, Financial Institutions and Services: Government Policy and Regulation,

This paper presents background work that has been the basis for the development of the market and credit risk indicators (MRI and CRI, respectively) as published in the IMF's Global Financial Stability Report (GFSR...

FIRST
			: A Market-Based Approach to Evaluate Financial System Risk and Stability

FIRST : A Market-Based Approach to Evaluate Financial System Risk and Stability »

Volume/Issue: 2005/232

Series: IMF Working Papers

Author(s): Renzo Avesani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2005

DOI: http://dx.doi.org/10.5089/9781451862515.001

ISBN: 9781451862515

Keywords: Large Complex Financial Institutions, financial institutions, probability, probabilities, correlation, Financial Institutions and Services: Government Policy and Regulation,

This paper presents background work that has been the basis for the development of the market and credit risk indicators (MRI and CRI, respectively) as published in the IMF's Global Financial Stability Report (GFSR...

Setting Up a Sovereign Wealth Fund
			: Some Policy and Operational Considerations

Setting Up a Sovereign Wealth Fund : Some Policy and Operational Considerations »

Volume/Issue: 2009/179

Series: IMF Working Papers

Author(s): Christian Mulder , Amadou Sy , Yinqiu Lu , and Udaibir Das

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2009

DOI: http://dx.doi.org/10.5089/9781451873269.001

ISBN: 9781451873269

Keywords: Sovereign wealth fund, SWF&;amp;#x2019;s policy objective, central bank, monetary fund, balance of payments, currency composition, external debt, Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General

This paper offers a policy and operational "roadmap" to policymakers considering setting up an SWF. It should also be of interest to policymakers in countries where SWFs are already in place, to review their existi...

4 Innovative Financial Instruments

4 Innovative Financial Instruments »

Source: Taxing the Financial Sector : Concepts, Issues, and Practice

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

The term “innovative financial instruments” is generally taken to mean financial derivatives. A financial derivative (henceforth, simply derivative) is a financial instrument whose price depends on, or is de...

2 Insurance Companies

2 Insurance Companies »

Source: Taxing the Financial Sector : Concepts, Issues, and Practice

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

Insurers are important financial intermediaries. They play a significant role in the financial system as vehicles for savings (policy premiums are not used immediately to meet claims; they are instead invest...

3 Securities Companies, Investment Funds, and Pension Funds

3 Securities Companies, Investment Funds, and Pension Funds »

Source: Taxing the Financial Sector : Concepts, Issues, and Practice

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

This paper discusses issues that arise in designing an appropriate tax regime for three broad types of financial institutions that typically play major roles in securities markets—securities firms, investmen...

6 Securities Transactions

6 Securities Transactions »

Source: Taxing the Financial Sector : Concepts, Issues, and Practice

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

Securities transactions taxes (STTs) are taxes imposed on the transfer of a financial instrument from one owner to another. These taxes are found in more than half of all countries in the Organization for Ec...

Setting Up a Sovereign Wealth Fund

Setting Up a Sovereign Wealth Fund »

Source: Setting Up a Sovereign Wealth Fund : Some Policy and Operational Considerations

Volume/Issue: 2009/179

Series: IMF Working Papers

Author(s): Christian Mulder , Amadou Sy , Yinqiu Lu , and Udaibir Das

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2009

ISBN: 9781451873269

Keywords: Sovereign wealth fund, SWF&;amp;#x2019;s policy objective, central bank, monetary fund, balance of payments, currency composition, external debt, Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General

This paper offers a policy and operational "roadmap" to policymakers considering setting up an SWF. It should also be of interest to policymakers in countries where SWFs are already in place, to review their existi...