Taxing Financial Activity

Preprint OPEN
Jack M. Mintz;
  • Subject: Financial institutions, taxation, financial intermediation
    • jel: jel:G18 | jel:H25

In most countries, substantial business activity is related to financial intermediation: banking, trusts, investment companies and insurance. Financial businesses play a crucial role in the economy by matching lenders with borrowers as well as facilitating governance of... View more
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