Series: IMF Working Papers
Author(s): Isaias Coelho , Victoria Perry , and Liam Ebrill
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 May 2001
Keywords: Financial transactions taxes, bank debit taxes, financial institutions, checks, credit, payments, stock exchange, Taxation and Subsidies: Other,
Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against...