Search Results

You are looking at 1 - 8 of 8 items

  • Keyword: tax treatment x
Clear All Modify Search
Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...

Tax Policy and National Savings in the United States: A Survey

Tax Policy and National Savings in the United States: A Survey »

Source: Tax Policy and National Savings in the United States : A Survey

Volume/Issue: 1988/110

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 December 1988

ISBN: 9781451945539

Keywords: tax system, tax reform, taxation, tax policy, tax treatment

This paper explores how tax policy affects the level and allocation of national savings in the United States. It argues that the effect of taxes on the overall private saving level is relatively small and uncertain...

The Taxation of Financial Assets

The Taxation of Financial Assets »

Source: The Taxation of Financial Assets : A Survey of Issues and Country Experiences

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...

Investment in Housing in the United States

Investment in Housing in the United States »

Source: Investment in Housing in the United States : A Portfolio Approach: The Possible Effects of Changes in Tax Policy

Volume/Issue: 1990/99

Series: IMF Working Papers

Author(s): Krister Andersson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1990

ISBN: 9781451948806

Keywords: mortgage, mortgage interest, interest payments, mortgage interest payments, tax treatment

It is well known that the preferential tax treatment of housing induces an inefficient allocation of saving and investment. This paper analyzes, in a portfolio framework, how eliminating the deductibility of mortga...

Regulatory and Tax Treatment of Loan Loss Provisions

Regulatory and Tax Treatment of Loan Loss Provisions »

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

DOI: http://dx.doi.org/10.5089/9781451972009.003

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...

Tax Policy and National Savings in the United States
			: A Survey

Tax Policy and National Savings in the United States : A Survey »

Volume/Issue: 1988/110

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 December 1988

DOI: http://dx.doi.org/10.5089/9781451945539.001

ISBN: 9781451945539

Keywords: tax system, tax reform, taxation, tax policy, tax treatment

This paper explores how tax policy affects the level and allocation of national savings in the United States. It argues that the effect of taxes on the overall private saving level is relatively small and uncertain...

The Taxation of Financial Assets
			: A Survey of Issues and Country Experiences

The Taxation of Financial Assets : A Survey of Issues and Country Experiences »

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

DOI: http://dx.doi.org/10.5089/9781451846515.001

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...

Investment in Housing in the United States
			: A Portfolio Approach:  The Possible Effects of Changes in Tax Policy

Investment in Housing in the United States : A Portfolio Approach: The Possible Effects of Changes in Tax Policy »

Volume/Issue: 1990/99

Series: IMF Working Papers

Author(s): Krister Andersson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1990

DOI: http://dx.doi.org/10.5089/9781451948806.001

ISBN: 9781451948806

Keywords: mortgage, mortgage interest, interest payments, mortgage interest payments, tax treatment

It is well known that the preferential tax treatment of housing induces an inefficient allocation of saving and investment. This paper analyzes, in a portfolio framework, how eliminating the deductibility of mortga...