IDEAS home Printed from https://ideas.repec.org/r/ntj/journl/v50y1997i1p89-111.html
   My bibliography  Save this item

Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
  2. Harry Huizinga, 2004. "The Taxation of Banking in an Integrating Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 551-568, August.
  3. Satya Poddar & Ehtisham Ahmad, 2015. "GST Reforms and Intergovernmental Considerations in India," Working Papers id:6824, eSocialSciences.
  4. Bofinger, Peter & Franz, Wolfgang & Schmidt, Christoph M. & Weder di Mauro, Beatrice & Wiegard, Wolfgang, 2010. "Chancen für einen stabilen Aufschwung. Jahresgutachten 2010/11 [Chances for a stable upturn. Annual Report 2010/11]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201011, September.
  5. Carroll, Robert & Joulfaian, David & Mackie, James, 2011. "Income Versus Consumption Tax Baselines for Tax Expenditures," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 491-510, June.
  6. Rafael Aigner & Felix Bierbrauer, 2015. "Boring Banks and Taxes," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2015_07, Max Planck Institute for Research on Collective Goods.
  7. Ms. Thornton Matheson, 2011. "Taxing Financial Transactions: Issues and Evidence," IMF Working Papers 2011/054, International Monetary Fund.
  8. Jurušs Māris & Feldbergs Ģirts, 2018. "Management of Tax Payments Under the Definitive Value Added Tax Regime," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 32(1), pages 65-73, December.
  9. 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.
  10. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo.
  11. Guillermo Peña, 2019. "Efficient treatment of banking services under VAT," Economics and Business Letters, Oviedo University Press, vol. 8(2), pages 115-121.
  12. Jenkins, Glenn P. & Kuo, Chun-Yan, 2000. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries," World Development, Elsevier, vol. 28(4), pages 763-774, April.
  13. Michael Firth & Kenneth McKenzie, 2012. "The GST and Financial Services: Pausing for Perspective," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(29), September.
  14. Zee, Howell H., 2005. "A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(1), pages 77-92, March.
  15. Ahmad, Ehtisham & Poddar, Satya, 2009. "GST reforms and intergovernmental considerations in India," LSE Research Online Documents on Economics 38346, London School of Economics and Political Science, LSE Library.
  16. Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.
  17. Ey, 2015. "Experiences with cash-flow taxation and prospects. Final report," Taxation Papers 55, Directorate General Taxation and Customs Union, European Commission.
  18. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
  19. Peña, Guillermo, 2021. "A Monetary Policy Rule using Gravity Models," MPRA Paper 105967, University Library of Munich, Germany.
  20. Boris Cournède & Oliver Denk & Peter Hoeller, 2015. "Finance and Inclusive Growth," OECD Economic Policy Papers 14, OECD Publishing.
  21. Guillermo Peña, 2021. "The key role of quoted spreads in financial services and transactions," Economics and Business Letters, Oviedo University Press, vol. 10(3), pages 208-216.
  22. 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.
  23. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  24. 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.
  25. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
  26. 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.
  27. Ramon Caminal, 2002. "Taxation of banks: A theoretical framework," UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  28. Guillermo Peña, 2024. "The Golden Ratio Applied to Financial Gravity Models: Fees, Taxes and Commerce," Economic Analysis Letters, Anser Press, vol. 3(4), pages 34-40, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.