Bank Fees Legislation

“Introduction to Banking Law,” Kathleen Scott


Taxing the Financial Sector: Concepts, Issues, and Practice


Taxing the Financial Sector: Concepts, Issues, and Practice



One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explor…