内容简介：
These papers provide a wide-ranging review of theory and practice in taxation (implicit as well as explicit) of the domestic financial sector, emphasizing issues relevant to reform in middle-income countries. Four theoretical chapters model different normative and positive aspects and case studies cover current practice in industrial countries, and episodes of distorting taxation in Brazil, Russia, and Turkey. Other chapters cover VAT, transactions taxes, loan-loss provisioning, deposit insurance, and inflation.