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Arthur Kerrigan

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First Name:Arthur
Middle Name:
Last Name:Kerrigan
RePEc Short-ID:pke141
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Directorate-General Taxation and Custom Union
European Commission

Bruxelles/Brussel, Belgium
RePEc:edi:dtcecbe (more details at EDIRC)

Research output

Jump to: Working papers Articles Chapters

Working papers

  1. Kerrigan, Arthur, 2010. "The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?," MPRA Paper 22748, University Library of Munich, Germany.


  1. Arthur Kerrigan, 2007. "The Impact of Value Added Tax on Financial Services and Insurances - the Law of Unintended Consequences?," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 34-46, December.


  1. Arthur Kerrigan, 2014. "Effects of VAT on financial services," Chapters, in: Sajid M. Chaudhry & Andrew W Mullineux (ed.), Taxing Banks Fairly, chapter 7, pages 127-155, Edward Elgar Publishing.


Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Kerrigan, Arthur, 2010. "The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?," MPRA Paper 22748, University Library of Munich, Germany.

    Cited by:

    1. Sajid M. Chaudhry & Andrew W. Mullineux & Natasha Agarwal, 2015. "Balancing the Regulation and Taxation of Banking," Books, Edward Elgar Publishing, number 16668.
    2. Omar Chisari & Antonio Estache & Gaetan Nicodeme, 2016. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 125-157, June.
    3. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
    4. Fatih Yilmaz, "undated". "VAT Treatment of Financial Institutions: Implications for the Real Economy," Working Papers 2013-30, Department of Economics, University of Calgary, revised 02 Nov 2013.
    5. Sijbren Cnossen, 2022. "The C-inefficiency of the EU-VAT and what can be done about it," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 215-236, February.
    6. Naďa Blahová, 2013. "About Draft on Financial Transaction Tax [Nad návrhem daně z finančních transakcí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 45-54.
    7. 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.


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