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Taxation of Financial Services under a VAT

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Author Info
Alan J. Auerbach
Roger H. Gordon

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Abstract

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File URL: http://hdl.handle.net/10.1257/000282802320191714
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File URL: http://www.aeaweb.org/articles/article_detail.php?journal=AER&volume=92&issue=2&article=77&issue_date=May2002
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Article provided by American Economic Association in its journal American Economic Review.

Volume (Year): 92 (2002)
Issue (Month): 2 (May)
Pages: 411-416
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Handle: RePEc:aea:aecrev:v:92:y:2002:i:2:p:411-416

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Chia, Ngee-Choon & Whalley, John, 1999. "The Tax Treatment of Financial Intermediation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 31(4), pages 704-19, November.
  2. Alan J. Auerbach, 1991. "Retrospective Capital Gains Taxation," NBER Working Papers 2792, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  3. Gordon, Roger H, 1985. "Taxation of Corporate Capital Income: Tax Revenues versus Tax Distortions," The Quarterly Journal of Economics, MIT Press, vol. 100(1), pages 1-27, February.
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2005. "Do Consumers Buy Less of a Taxed Good?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  2. Harry Huizinga, 2004. "The Taxation of Banking in an Integrating Europe," Asia-Pacific Financial Markets, Springer, vol. 11(4), pages 551-568, August. [Downloadable!] (restricted)
    Other versions:
  3. Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September. [Downloadable!]
  4. Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. Jack M. Mintz, 2003. "Taxing Financial Activity," International Tax Program Papers 0305, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  6. Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica:The GCT and the SCT," International Studies Program Working Paper Series, at AYSPS, GSU paper0432, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  7. Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
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