Opting for Opting In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services
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- Rita de la Feria & Ben Lockwood, 2010. "Opting for Opting-In? An Evaluation of the European Commission's Proposals for Reforming VAT on Financial Services," Fiscal Studies, Institute for Fiscal Studies, vol. 31(2), pages 171-202, June.
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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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NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-04-11 (Accounting & Auditing)
- NEP-ALL-2010-04-11 (All new papers)
- NEP-EEC-2010-04-11 (European Economics)
- NEP-EUR-2010-04-11 (Microeconomic European Issues)
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