Opting for Opting-In? An Evaluation of the European Commission's Proposals for Reforming VAT on Financial Services
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- de la Feria, Rita & Lockwood, Ben, 2010. "Opting for Opting In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services," The Warwick Economics Research Paper Series (TWERPS) 927, University of Warwick, Department of Economics.
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- Thiess Buettner & Katharina Erbe, 2014. "Revenue and welfare effects of financial sector VAT exemption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 1028-1050, December.
- López-Laborda, Julio & Peña, Guillermo, 2016. "Is financial VAT neutral to financial sector size?," Economics Discussion Papers 2016-31, Kiel Institute for the World Economy (IfW).
- Sijbren Cnossen, 2013. "A proposal to apply the Kiwi-VAT to insurance services in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 867-883, October.
- 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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