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Cash-Flow Taxation of Financial Services

Author

Listed:
  • Merrill, Peter R.
  • Edwards, Chris R.

Abstract

Describes the cash-flow method of taxation (in the USA business tax) and its application to financial services. Considers transition, tax deferral, international and administrative issues that arise in taxing implicit financial intermediation fees.

Suggested Citation

  • Merrill, Peter R. & Edwards, Chris R., 1996. "Cash-Flow Taxation of Financial Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 487-500, September.
  • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:487-500
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    Download Restriction: Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

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    Cited by:

    1. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo Group Munich.
    2. Martin Feldstein, 1998. "Would a Consumption Tax Reduce Interest Rates?," NBER Chapters,in: Tax Policy and the Economy, Volume 12, pages 173-253 National Bureau of Economic Research, Inc.

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