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Appendix Tables

Appendix Tables »

Source: Who Will Pay? Coping with Aging Societies, Climate Change, and Other Long-Term Fiscal Challenges

Series: Books

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2003

ISBN: 9781589062238

Keywords: pension, fiscal policy, tax rates, public debt, fiscal sustainability

Table A.1. Sources of Long-Term Fiscal Pressure: United States and Canada Sources of Pressure...

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...

3 How Governments (and Academics) Address Long-Term Issues in Fiscal Policy Planning

3 How Governments (and Academics) Address Long-Term Issues in Fiscal Policy Planning »

Source: Who Will Pay? Coping with Aging Societies, Climate Change, and Other Long-Term Fiscal Challenges

Series: Books

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2003

ISBN: 9781589062238

Keywords: pension, fiscal policy, tax rates, public debt, fiscal sustainability

This chapter examines how long-term issues are presently brought to bear in the analysis, formulation, and implementation of aggregate fiscal policy and the budget. It starts by reviewing the various analyti...

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...

1 Introduction and Overview

1 Introduction and Overview »

Source: Who Will Pay? Coping with Aging Societies, Climate Change, and Other Long-Term Fiscal Challenges

Series: Books

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2003

ISBN: 9781589062238

Keywords: pension, fiscal policy, tax rates, public debt, fiscal sustainability

The art of prophecy is very difficult—especially with respect to the future. —Mark Twain To understand long-range predictions is Promethean: The fate...

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...

4 Some Conceptual Issues in Addressing Long-Term Fiscal Developments

4 Some Conceptual Issues in Addressing Long-Term Fiscal Developments »

Source: Who Will Pay? Coping with Aging Societies, Climate Change, and Other Long-Term Fiscal Challenges

Series: Books

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2003

ISBN: 9781589062238

Keywords: pension, fiscal policy, tax rates, public debt, fiscal sustainability

Those future generations—what have they done for us? —a senior government official The next chapter of this book will discuss various ways in which governments can...