(SP44) Tax Treatment of Financial Instruments in the SEACEN Countries by Jung-Gun Oh

This paper introduces the basic types of tax treatment of financial instruments and outlines the main features of tax treatment of financial instruments in the SEACEN countries. The results of empirical studies on the effects of taxation on savings and some policy implications are also presented.

Author(s): Juggun Oh

Pages: 17

Published Date: 2 March 1992

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(SP44) Tax Treatment of Financial Instruments in the SEACEN Countries by Jung-Gun Oh

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