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Cash-Flow Taxation of Financial Services

Author

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  • Merrill, Peter R.
  • Edwards, Chris R.

Abstract

Describes the cash-flow method of taxation (in the USA business tax) and its application to financial services. Considers transition, tax deferral, international and administrative issues that arise in taxing implicit financial intermediation fees.

Suggested Citation

  • Merrill, Peter R. & Edwards, Chris R., 1996. "Cash-Flow Taxation of Financial Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 487-500, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:487-500
    DOI: 10.1086/NTJ41789220
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    Cited by:

    1. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo.
    2. Martin Feldstein, 1998. "Would a Consumption Tax Reduce Interest Rates?," NBER Chapters, in: Tax Policy and the Economy, Volume 12, pages 173-253, National Bureau of Economic Research, Inc.
    3. Arkadiusz Bernal, 2012. "Zasadność zwolnienia usług pośrednictwa finansowego z podatku od wartości dodanej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1-2, pages 117-133.
    4. 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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