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Efficiency and equity effects of taxing the financial sector : lessons from a CGE model for Belgium
Chisari, Omar O.; Estache, Antonio; Nicodème, Gaëtan - 2013
Persistent link: https://www.econbiz.de/10009715150
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Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess; Erbe, Katharina - In: International tax and public finance 21 (2014) 6, pp. 1028-1050
Persistent link: https://www.econbiz.de/10010529561
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Essays on taxation in public economics
Erbe, Katharina - 2015
Persistent link: https://www.econbiz.de/10011442929
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FAT or VAT? : the financial activities tax as a substitute to imposing value added tax on financial services ; conference paper
Büttner, Thiess; Erbe, Katharina - 2013
similar revenue and welfare effects as a repeal of the financial sector VAT exemption (with a 19% VAT rate). However, taxing …
Persistent link: https://www.econbiz.de/10010338968
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Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess; Erbe, Katharina - 2012
Persistent link: https://www.econbiz.de/10009665391
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Can fintechs stabilize the financial sector?
Windl, Martin - 2020
The growing popularity of fintechs has led the Financial Stability Board (FSB) to publish considerations about the effects of this emerging industry on stability and efficiency in the financial sector. Against this background, this paper compares the effects of competition and collaboration...
Persistent link: https://www.econbiz.de/10012419125
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VAT treatment of the financial services : implications for the real economy
Yilmaz, Fatih; Baydur, İsmail - Türkiye Cumhuriyet Merkez Bankası - 2018
Persistent link: https://www.econbiz.de/10011957862
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Options for Taxing Financial Supplies in Value Added Tax : EU VAT and Australian GST Models Compared
de la Feria, Rita; Walpole, Michael - 2019
The taxation of financial services is one of the most vexing aspects of a VAT. Conceptually, VAT should apply to any … from VAT. Treating financial services as exempt, however, gives rise to significant legal and economic distortions …. Consequently, a few countries have in recent years attempted an alternative VAT approach to financial services. Amongst these is …
Persistent link: https://www.econbiz.de/10014103373