Taxation of financial services under a VAT

被引：43

作者：

Auerbach, AJ ^{[1
]}

Gordon, RH

机构：

[1] Univ Calif Berkeley, Dept Econ, Berkeley, CA 94720 USA

[2] Univ Calif San Diego, Dept Econ, La Jolla, CA 92093 USA

来源：

关键词：

D O I：

10.1257/000282802320191714

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

[No abstract available]

引用

页码：411 / 416

页数：6

共 7 条

[1]

Auerbach A., 1987, DYNAMIC FISCAL POLIC

[2]

AUERBACH AJ, 1991, AM ECON REV, V81, P167

[3] The tax treatment of financial intermediation [J].

Chia, NC ;

Whalley, J .

GORDON, RH .

[5] Must financial services be taxed under a consumption tax? [J].

Grubert, H ;

Mackie, J .

[6]

Meade James., 1978, STRUCTURE REFORM DIR

[7]

WILLIAM J, 1999, NATL TAX J 1, V53, P841