Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the financial openness of the economy on these results. ; info:eu-repo/semantics/published
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Dokumenttyp: | workingPaper |
Erscheinungsdatum: | 2013 |
Schlagwörter: | Economie / Taxation / Subsidies / and Revenue: General / H20 / Business Taxes and Subsidies including sales and value-added (VAT) / H25 / Fiscal Policies and Behavior of Economic Agents: General / H30 / International Fiscal Issues / International Public Goods / H87 / financial sector / VAT / sales tax / modeling / Belgium |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27367927 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/136761 |