VAT treatment of the financial services: Implications for the real economy

VAT treatment of the financial services: Implications for the real economy

Financial institutions are exempt from the value-added tax (VAT) in most countries. We develop a general equilibrium model with endogenous firm entry and a banking sector to accommodate three key distortions related to exempt treatment: (i) self-supply bias in the banking sector, (ii) under-taxation...

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書目詳細資料
Main Authors:	BAYDUR, Ismail, YILMAZ, Fatih
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2021
主題:	VAT Financial Services Exempt Treatment Laffer Curve Heterogeneous Firms Finance Taxation
在線閱讀:	https://ink.library.smu.edu.sg/soe_research/2481 https://ink.library.smu.edu.sg/context/soe_research/article/3480/viewcontent/VAT_Financial_Institutions_sv.pdf
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