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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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2021
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| 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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