Multistate Tax Guide to Financial Institutions

Multistate Tax Guide to Financial Institutions PDF Author: B. D. Copping
Publisher: CCH
ISBN: 9780808091943
Category : Business & Economics
Languages : en
Pages : 1252

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Book Description
The Multistate Tax Guide to Financial Institutions (the Guide) was developed to provide a quick reference to assist tax professionals in finding answers to various financial institution-specific income and franchise tax questions for all 50 states and the District of Columbia. The Guide is meant to be just that, a guide. It is not meant as a substitute for original research; it is not meant to be authoritative; nor is it intended to provide tax advice; and it cannot be relied on as a basis to avoid the imposition of penalties.

Multistate Tax Guide to Financial Institutions

Multistate Tax Guide to Financial Institutions PDF Author: B. D. Copping
Publisher: CCH
ISBN: 9780808091943
Category : Business & Economics
Languages : en
Pages : 1252

Get Book

Book Description
The Multistate Tax Guide to Financial Institutions (the Guide) was developed to provide a quick reference to assist tax professionals in finding answers to various financial institution-specific income and franchise tax questions for all 50 states and the District of Columbia. The Guide is meant to be just that, a guide. It is not meant as a substitute for original research; it is not meant to be authoritative; nor is it intended to provide tax advice; and it cannot be relied on as a basis to avoid the imposition of penalties.

Federal Income Taxation of Banks and Financial Institutions

Federal Income Taxation of Banks and Financial Institutions PDF Author: Stanley I. Langbein
Publisher: Warren Gorham & Lamont
ISBN: 9780791344675
Category : Banks and banking
Languages : en
Pages :

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Book Description


Federal Income Taxation of Banks and Financial Institutions

Federal Income Taxation of Banks and Financial Institutions PDF Author: Eugene M. Krader
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 1098

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Book Description


Federal Income Taxation of Banks and Financial Institutions

Federal Income Taxation of Banks and Financial Institutions PDF Author: Stanley I. Langbein
Publisher:
ISBN: 9781508317166
Category : Banks and banking
Languages : en
Pages : 0

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Book Description


State and Local "doing Business" Taxes on Out-of-State Financial Depositories

State and Local Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Financial Institutions
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 322

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Book Description


Tax Reform Proposals

Tax Reform Proposals PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 56

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Book Description


Taxation of Financial Services Industry

Taxation of Financial Services Industry PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 356

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Book Description


State Taxation of Banks

State Taxation of Banks PDF Author: Sandra B. McCray
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 52

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Book Description


Federal Income Taxation of Banks and Financial Institutions

Federal Income Taxation of Banks and Financial Institutions PDF Author: Maxwell A. H. Wakely
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 2507

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Book Description


The Taxation and Regulation of Banks

The Taxation and Regulation of Banks PDF Author: Mr.Michael Keen
Publisher: International Monetary Fund
ISBN: 1463902174
Category : Business & Economics
Languages : en
Pages : 41

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Book Description
The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice outstripping principle: France, Germany, the United Kingdom and several other European countries have now introduced some form of bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure, appropriate rate, and revenue yield of corrective taxation of financial institutions addressed to two externalities, consequent on excessive risk-taking, prominent in the crisis: those that arise when such institutions are simply allowed to collapse, and those that arise when, to avoid the harm this would cause, their creditors are bailed out. It also asks whether corrective taxation or a regulatory capital requirement is the better way to address these concerns. The results suggest a potential role for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite sharply at low capital ratios (but are likely lower when the government cannot commit to its bailout policy), reaching levels higher than those of the bank taxes so far adopted or proposed.