Narrow search
Showing 1 - 10 of 5,498
Cover Image
Financial services under a consumption tax : Grubert and Mackie (2000) revisited
Weisbach, David A. - In: National tax journal 72 (2019) 1, pp. 237-249
Persistent link: https://www.econbiz.de/10012054529
Cover Image
Efficient treatment of banking services under VAT
Peña, Guillermo - In: Economics and Business Letters : EBL 8 (2019) 2, pp. 115-121
Persistent link: https://www.econbiz.de/10012155316
Cover Image
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
This paper analyzes revenue and welfare effects of implementing a FAT both from a theoretical and a quantitative perspective. The theoretical analysis allows us to derive expressions for the revenue effects and the deadweight loss in a general equilibrium setting, which can be quantified with a...
Persistent link: https://www.econbiz.de/10010338968
Cover Image
Insurance taxation and insurance fraud
Boyer, Martin - In: Journal of public economic theory 2 (2000) 1, pp. 101-134
Persistent link: https://www.econbiz.de/10001530107
Cover Image
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
Cover Image
Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess; Erbe, Katharina - 2012
Persistent link: https://www.econbiz.de/10009665391
Cover Image
Should transactions services be taxed at the same rate as consumption?
Lockwood, Ben; Yerushalmi, Erez - 2014
Persistent link: https://www.econbiz.de/10010433291
Cover Image
Taxation of financial services under a VAT
Auerbach, Alan J.; Gordon, Roger H. - In: The American economic review 92 (2002) 2, pp. 411-416
Persistent link: https://www.econbiz.de/10001706735
Cover Image
The treatment of financial services under a broad-based consumption tax
Jack, William - In: National tax journal 53 (2000) 4,1, pp. 841-851
Persistent link: https://www.econbiz.de/10001547494
Cover Image
Taxation of financial services under a value-added tax : applying the cash-flow approach
Poddar, Satya N. - In: National tax journal 50 (1997) 1, pp. 89-111
Persistent link: https://www.econbiz.de/10001218645