A proposal to apply the Kiwi-VAT to insurance services in the European Union
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DOI: 10.1007/s10797-012-9252-x
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References listed on IDEAS
- Alan J. Auerbach & Roger H. Gordon, 2002. "Taxation of Financial Services under a VAT," American Economic Review, American Economic Association, vol. 92(2), pages 411-416, May.
- Sijbren Cnossen, 2011. "A Proposal to Improve the VAT Treatment of Housing in the European Union," Fiscal Studies, Institute for Fiscal Studies, vol. 32(4), pages 455-481, December.
- 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.
- de la Feria, Rita & Lockwood, Ben, 2010. "Opting for Opting In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services," The Warwick Economics Research Paper Series (TWERPS) 927, University of Warwick, Department of Economics.
- de la Feria, Rita & Lockwood, Ben, 2010. "Opting for Opting In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services," Economic Research Papers 271180, University of Warwick - Department of Economics.
Citations
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Cited by:
- Vidar Christiansen, 2017. "Taxation of Insurance," CESifo Working Paper Series 6830, CESifo.
- 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.
- Sijbren Cnossen, 2020. "Modernizing the European VAT," CESifo Working Paper Series 8279, CESifo.
- International Monetary Fund, 2014. "The Bahamas: Tax Reforms for Increased Buoyancy," IMF Staff Country Reports 2014/017, International Monetary Fund.
- Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.
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More about this item
Keywords
VAT; Insurance premium tax; Insurance; European Union; H21; H25;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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