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Taxation of Financial Services under a Consumption Tax

Author

Listed:
  • Peter R. Merrill

Abstract

Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.

Suggested Citation

  • Peter R. Merrill, 1997. "Taxation of Financial Services under a Consumption Tax," Books, American Enterprise Institute, number 51104, September.
    • Handle: RePEc:aei:rpbook:51104
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    File URL: http://www.aei.org/publication/taxation-of-financial-services-under-a-consumption-tax
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Grubert, Harry & Mackie, James B. III, 2000. "Must Financial Services be Taxed Under a Consumption Tax?," National Tax Journal, National Tax Association, vol. 53(n. 1), pages 23-40, March.
    2. Karolina Puławska, 2022. "Taxation of the financial sector: Is a bank levy the answer to the financial crisis?," Journal of Banking Regulation, Palgrave Macmillan, vol. 23(4), pages 390-404, December.
    3. Grubert, Harry & Mackie, James B. III, 2000. "Must Financial Services Be Taxed Under a Consumption Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(1), pages 23-40, March.
    4. Presiana Nenkova & Angel Angelov, 2019. "Assessing the Effects of Imposing VAT on the Services Provided by the Banking Sector – The Case of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 124-143.

    More about this item

    Keywords

    tax reform; Financial markets; Financial services; consumption tax; finance; consumption;
    All these keywords.

    JEL classification:

    • H - Public Economics

    Statistics

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