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13 Switzerland

13 Switzerland »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Switzerland is a confederation composed of 26 cantons (and half cantons) of unequal size, topography, and economic potential. Its population exhibits a great variety of cultural backgrounds, languages, relig...

25 Bulgaria

25 Bulgaria »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Bulgaria’s prereform economy, roughly before 1991, was a highly centralized state, similar to most countries of the former Soviet Union. With the radical liberalization and stabilization program adopted in F...

6 Budgetary and Financial Management

6 Budgetary and Financial Management »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Whether in a federation or in a unitary state, lower-tier governments play an important role in delivering public policies and services. Their provision of services has an economic impact on overall activity...

10 Germany

10 Germany »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

A cursory analysis of intergovernmental arrangements in Germany points to many features that characterize unitary states: a strong central government with an extensive area of influence, uniformity in legisl...

18 Brazil

18 Brazil »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

The history of intergovernmental fiscal relations in Brazil has been characterized by alternating phases of decentralization and recentralization. The period of the dictatorship, from the mid-1960s to the mi...

I General Policy Considerations

I General Policy Considerations »

Source: Legal Aspects of Regulatory Treatment of Banks in Distress

Series: Books

Author(s): T. Asser

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2001

ISBN: 9781557759726

Keywords: law, bank regulator, banking law, banking system

1. Special Treatment of Banks Unlike most nonfinancial corporations, in a market-based economy, banks are subject to a special regime of licensing, regulation, and supervision (herei...

Overview

Overview »

Source: Legal Aspects of Regulatory Treatment of Banks in Distress

Series: Books

Author(s): T. Asser

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2001

ISBN: 9781557759726

Keywords: law, bank regulator, banking law, banking system

During the last two decades, the deregulation of domestic and international banking transactions and the growth of national and international capital markets have had profound effects on the business of bank...

III Regulatory Intervention: Common Issues

III Regulatory Intervention: Common Issues »

Source: Legal Aspects of Regulatory Treatment of Banks in Distress

Series: Books

Author(s): T. Asser

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2001

ISBN: 9781557759726

Keywords: law, bank regulator, banking law, banking system

1. Categories and Objectives of Regulatory Intervention Regulatory intervention includes all action taken by the bank regulator with respect to a bank in response to continuing viola...

V Corrective Action: Categories

V Corrective Action: Categories »

Source: Legal Aspects of Regulatory Treatment of Banks in Distress

Series: Books

Author(s): T. Asser

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2001

ISBN: 9781557759726

Keywords: law, bank regulator, banking law, banking system

1. Choice of Corrective Action The same two legislative approaches that were identified with respect to the grounds for corrective action apply to the choice of corrective action....

VI Exceptional Financial Support to Insolvent Banks

VI Exceptional Financial Support to Insolvent Banks »

Source: Legal Aspects of Regulatory Treatment of Banks in Distress

Series: Books

Author(s): T. Asser

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2001

ISBN: 9781557759726

Keywords: law, bank regulator, banking law, banking system

As treated here, exceptional financial support is provided to a bank only when it is insolvent. It should be distinguished from liquidity support provided to banks by a central bank as lender of last resort....