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Economic effects of the VAT exemption for financial and insurance services


  • PricewaterhouseCoopers


The study carried out by PricewaterhouseCoopers aims to increase the understanding of the economic effects of the VAT exemption for financial and insurance services. The views expressed in the report are solely those of the authors and do not necessarily reflect the views of the European Commission, nor bind the Commission. The analysis and conclusions presented are the sole responsibility of the authors.

Suggested Citation

  • PricewaterhouseCoopers, 2006. "Economic effects of the VAT exemption for financial and insurance services," Taxation Studies 0016, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0016

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    File Function: final version, 2006
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    References listed on IDEAS

    1. 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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    Cited by:

    1. 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.

    More about this item


    European Union; taxation; VAT; financial institutions;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies


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