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Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach

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  • Poddar, Satya
  • English, Morley
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    Abstract

    Proposes a design innovation for applying a cash-flow VAT to financial services. Suggests a tax suspense account (a variant of the cash-flow system) which would overcome implementation difficulties linked to the inability to identify the appropriate tax base.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 50 (1997)
    Issue (Month): 1 (March)
    Pages: 89-111

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    Handle: RePEc:ntj:journl:v:50:y:1997:i:no._1:p:89-111

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    Cited by:
    1. Carroll, Robert & Joulfaian, David & Mackie, James, 2011. "Income Versus Consumption Tax Baselines For Tax Expenditures," National Tax Journal, National Tax Association, vol. 64(2), pages 491-510, June.
    2. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    3. Zee, Howell H., 2005. "A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax," National Tax Journal, National Tax Association, vol. 58(1), pages 77-92, March.
    4. Ramon Caminal, 2002. "Taxation of banks: A theoretical framework," UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    5. Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
    6. Alan Auerbach & Michael P Devereux & Helen Simpson, 2007. "Taxing corporate income," Working Papers 0705, Oxford University Centre for Business Taxation.
    7. Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo Group Munich.

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