Title The tax treatment of government bonds / prepared by John Norregaard

Published [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., ©1997

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Description 1 online resource (25 pages) : illustrations Series IMF working paper, 2227-8885 ; WP/97/25 IMF working paper ; WP/97/25. Summary Annotation In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues thaton purely economic groundsthere are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so Bibliography Includes bibliographical references (pages 24-25) Notes Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL English digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL Print version record Subject Government securities -- Taxation. Interest -- Taxation. Government securities -- Taxation -- OECD countries Government securities -- Taxation Interest -- Taxation BONDS. TAXATION. OECD countries Form Electronic book Author International Monetary Fund. Fiscal Affairs Department. ISBN 1451892020 9781451892024 1281605050 9781281605054 9781451844221 1451844220 1462312748 9781462312740 1452767459 9781452767451 9786613785749 6613785741

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