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Economic effects of the VAT exemption for financial and insurance services

Author

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  • PricewaterhouseCoopers

Abstract

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
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/financial_services_study_mainreport_en.pdf
    File Function: final version, 2006
    Download Restriction: no
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    Citations

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    Cited by:

    1. Chaudhry, Sajid Mukhtar & Mullineux, Andrew & Agarwal, Natasha, 2015. "Balancing the regulation and taxation of banking," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 38-52.
    2. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
    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. 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

    Keywords

    European Union; taxation; VAT; financial institutions;
    All these keywords.

    JEL classification:

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

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