Tax Treatment of Financial Instruments in the SEACEN Countries

Jung-Gun Oh

in Staff Papers from South East Asian Central Banks (SEACEN) Research and Training Centre

Abstract: 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.

Date: 1992
ISBN: 983-9553-83-6
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Persistent link: https://EconPapers.repec.org/RePEc:sea:spaper:sp44

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