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Opting for opting-in? : an evaluation of the European Commission's proposals for reforming VAT on financial services

Feria, Rita de la; Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 31 (2010) 2, pp. 171-202

Persistent link: https://www.econbiz.de/10008653747

Opting for opting in? : an evaluation of the European Commission's proposals for reforming VAT on financial services

Feria, Rita de la; Lockwood, Ben - 2010

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De gustibus non est taxandum : theory and evidence on preference heterogeneity and redistribution

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Wage setting and the tax system : theory and evidence for the United Kingdom

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A pilot study of uncertainty in income tax forecasts

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Revenue vs expenditure based fiscal consolidation : the pass-through from federal cuts to local taxes

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De gustibus non est taxandum : theory and evidence on preference heterogeneity and redistribution

Lockwood, Benjamin B.; Weinzierl, Matthew C. - 2012

Persistent link: https://www.econbiz.de/10009499789

Opting for Opting-In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services

de la Feria, Rita; Lockwood, Ben - 2019

This paper provides a legal and economic analysis of the European Commission’s recent proposals for reforming the application of VAT to financial services, with particular focus on their ‘third pillar’, under which firms would be allowed to opt in to taxation on exempt insurance and...

Persistent link: https://www.econbiz.de/10014103442