Details about Arthur Kerrigan
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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Journal Articles Chapters
Working Papers
2010
- The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?
MPRA Paper, University Library of Munich, Germany
View citations (9)
Journal Articles
2007
- 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
Chapters
2014
- Effects of VAT on financial services
Chapter 7 in Taxing Banks Fairly, 2014, pp 127-155