The Treatment of Financial Services Under a Broad-Based Consumption Tax.

This paper examines the appropriate taxation of financial services under a broad-based consumption tax. It is assumed that the underlying objective of the consumption tax is to maintain undistorted prices between current and future consumption (i.e. to impose no distortion on savings decisions) and, in a model with uncertainty, between consumption in different states of the world.

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Year of publication:	1998
Authors:	Jack, W.
Institutions:	Research School of Economics, College of Business and Economics
Subject:	FINANCIAL MARKET \| TAXATION \| FISCAL POLICY

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Series:	CEPR Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	14 pages
Classification:	L51 - Economics of Regulation ; H25 - Business Taxes and Subsidies ; G18 - Government Policy and Regulation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004977248