税制と金融危機 Taxation and the Financial Crisis

税制と金融危機<br>Taxation and the Financial Crisis

個数：

税制と金融危機
Taxation and the Financial Crisis

Alworth, Julian S. (EDT)/ Arachi, Giampaolo (EDT)

ウェブストア価格 ¥33,566（本体¥30,515）
Oxford University Press（2012/02発売）
外貨定価 US$ 160.00
ポイント 305pt

提携先の海外書籍取次会社に在庫がございます。通常3週間で発送いたします。
【重要ご説明事項】
1. 納期遅延や、ご入手不能となる場合が若干ございます。
2. 複数冊ご注文の場合は、ご注文数量が揃ってからまとめて発送いたします。
3. 美品のご指定は承りかねます。

●3Dセキュア導入とクレジットカードによるお支払いについて

【入荷遅延について】
世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。

◆画像の表紙や帯等は実物とは異なる場合があります。

◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
また、洋書販売価格は、ご注文確定時点での日本円価格となります。
ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。

製本 Hardcover:ハードカバー版／ページ数 322 p.
言語 ENG
商品コード 9780199698165
DDC分類 339.525

基本説明

Brings together a wide range of cross-country comparison, it examines how tax policies contributed to the financial crisis and how they can help to establish a sounder and safer financial system.

Full Description

This is an open access title available under the terms of a CC BY-NC-ND 3.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. The financial crisis triggered a global debate on the taxation of the financial sector. A number of international policy initiatives, most notably by the G-20, have called for major changes to the tax treatment of financial institutions and transactions, as well as to working practice within the financial sector.

This book examines how tax policies contributed to the financial crisis and whether taxation can play a role in the reform efforts to establish a sounder and safer financial system. It looks at the pros and cons of various tax initiatives including limiting the tax advantages to debt financing; special taxes on the financial sector; and financial transactions taxes. It examines policy concerns such as: the manner in which the financial sector should "pay" for its bailout and the role of accumulated tax losses on financial institutions' behaviour; the role that taxes may play in correcting the systemic externalities associated with "too big to fail"; the types of tax that are most appropriate for financial institutions and markets ("excess profits" versus "financial transactions taxes"); the interaction between taxes and the regulation of the financial sector; and the role of taxation in countercyclical and macroeconomic policies.

1. Taxation and the Financial Crisis ; 2. Tax and the Crisis ; 3. The Role of Housing Tax Provisions in the 2008 Financial Crisis ; 4. The Role of Taxes in Compensation Schemes and Structured Finance ; 5. Can Tax Policy Help to Prevent Financial Crisis? ; 6. Taxation and the Financial Sector ; 7. The 2008 Financial Crisis: Implications for Income Tax Reform ; 8. Moving Beyond the Crisis: Strengthening Understanding of How Tax Policies Affect the Soundness of Financial Markets ; 9. Government Debt Management at Low Interest Rates ; 10. What Do We Know About the Effects of Fiscal Consolidation on Short Term Growth? Implications for the UK ; 11. Financial Systemic Risk, Regulation and Taxation: The Economic and Political Dimensions