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Details about Arthur Kerrigan

E-mail: This e-mail address is bad, please ask Arthur Kerrigan to update the entry in the RePEc Author Service or the correct address.
Workplace:Directorate-General Taxation and Custom Union, European Commission, (more information at EDIRC)

Access statistics for papers by Arthur Kerrigan.

Last updated 2015-04-27. Update your information in the RePEc Author Service.

Short-id: pke141

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Working Papers


  1. The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?
    MPRA Paper, University Library of Munich, Germany Downloads View citations (9)

Journal Articles


  1. The Impact of Value Added Tax on Financial Services and Insurances - the Law of Unintended Consequences?
    Frontiers in Finance and Economics, 2007, 4, (2), 34-46 Downloads



  1. Effects of VAT on financial services
    Chapter 7 in Taxing Banks Fairly, 2014, pp 127-155 Downloads
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