Economic effects of the VAT exemption for financial and insurance services
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References listed on IDEAS
- J. Pope & R. Fayle, 1991. "The Compliance Costs of Public Companies' Income Taxation in Australia 1986/87: Empirical results," Economics Discussion / Working Papers 91-09, The University of Western Australia, Department of Economics.
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- 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.
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KeywordsEuropean Union; taxation; VAT; financial institutions;
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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