Search Results - subject:"payment services"

Should transactions services be taxed at the same rate as consumption?

Lockwood, Ben; Yerushalmi, Erez - Saïd Business School, Oxford University - 2014

This paper considers the optimal taxation of transactions services in a dynamic general equilibrium setting, where households use both cash and costly transactions services provided by banks to purchase consumption goods. With a full set of all tax instruments, the optimal tax structure is...

Persistent link: https://www.econbiz.de/10011186211

An Empirical Study on Users' Continuous Usage Intention of QR Code Mobile Payment Services in China

Guo, Hong; Gao, Shang; Yang, Xuan; Jing, Jia - In: International Journal of E-Adoption (IJEA) 10 (2018) 1, pp. 18-33

This article aims to investigate users' continuous usage intention of quick response (QR) code mobile payment services … services. The research model was empirically tested with a sample of 215 users of QR code mobile payment services in China. The … of QR code mobile payment services. However, perceived risk did not have a negative effect on users' continuous usage …

Persistent link: https://www.econbiz.de/10012044270

The development of regulatory requirements for payment services : the European Banking Authority and the revised Payments Services Directive

Haubrich, Dirk - In: Journal of payments strategy & systems 12 (2018) 2, pp. 130-138

Persistent link: https://www.econbiz.de/10011912359

The road to an open innovation platform : making the most of BOJ-NET

Yanagawa, Eiichiro - In: Journal of payments strategy & systems 11 (2017/2018) 4, pp. 355-369

Persistent link: https://www.econbiz.de/10011849880

A cashless society for all : determining consumers’ readiness to adopt mobile payment services

Humbani, M.; Wiese, M. - In: Journal of African business 19 (2018) 3, pp. 409-429

Persistent link: https://www.econbiz.de/10011930450

An exploratory study of consumer attitudes towards mobile ticketing in Sweden

Apanasevic, Tatjana; Markendahl, Jan; Arvidsson, Niklas - 2013

Swedish public transport organizations have set an objective to double usage of the public transport during the next coming five years. This study attempts to investigate if the current ticket solutions support the goal of the public transport companies, and if the available mobile phone...

Persistent link: https://www.econbiz.de/10010327659

An exploratory study of consumer attitudes towards mobile ticketing in Sweden : ("work in progress") ; final paper submitted to the 24th European Regional Conference of the Interna...

Apanasevic, Tatjana; Markendahl, Jan; Arvidsson, Niklas - 2013

Persistent link: https://www.econbiz.de/10010209350

An exploratory study of consumer attitudes towards mobile ticketing in Sweden

Apanasevic, Tatjana; Markendahl, Jan; Arvidsson, Niklas - International Telecommunications Society (ITS) - 2013

Persistent link: https://www.econbiz.de/10010954840

How should financial intermediation services be taxed?

Lockwood, Ben - Saïd Business School, Oxford University - 2013

This paper considers the optimal taxation of savings intermediation services in a dynamic general equilibrium setting, when the government can also use consumption, income and profit taxes. When 100% taxation of profit is available, taxes on services supplied to firms should be deductible from...

Persistent link: https://www.econbiz.de/10010925671

BRIEF CONSIDERATIONS ON THE WARANT, AS REPRESENTATIVE TITLE OF GOODS IN WAREHOUSES, ANALYZED FROM THE PERSPECTIVE OF ITS FUNCTION OF PAYMENT INSTRUMENT, IN THE LIGHT OF SPECIAL REG...

Bulearca, Alexandru - In: "Perspectives of Business Law” Journal 2 (2013) 1, pp. 46-52

In terms of terminology, both the doctrine and national regulation or community law are making confusion between the terms „payment instruments” and „means of payment” when they need to designate the document through which is made the payment to a pecuniary obligation by the debtor. In...

Persistent link: https://www.econbiz.de/10010742496