VAT Treatment of Financial Institutions

VAT Treatment of Financial Institutions

This paper studies the effects of exempt treatment of financial services under a VATsystem. We develop a general equilibrium model with elastic labor supply, endogenous entry, anda banking sector. The banking sector provides loan services to producers and payment servicesto consumers. Our model disp...

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Bibliographic Details
Main Authors: BAYDUR, Ismail, YILMAZ, Fatih
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2017
Subjects:
VAT
Financial Services
Exempt Treatment
General Equilibrium
Heterogeneous Firms
Finance
Taxation
Online Access:https://ink.library.smu.edu.sg/soe_research/2033
https://ink.library.smu.edu.sg/context/soe_research/article/3032/viewcontent/EEAESEM2017_1801.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soe_research/2033
https://ink.library.smu.edu.sg/context/soe_research/article/3032/viewcontent/EEAESEM2017_1801.pdf

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