Cash-Flow Taxation of Financial Services

Peter R. Merrill and Chris R. Edwards

National Tax Journal, 1996, vol. 49, issue 3, 487-500

Abstract: Describes the cash-flow method of taxation (in the USA business tax) and its application to financial services. Considers transition, tax deferral, international and administrative issues that arise in taxing implicit financial intermediation fees.

Date: 1996
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:487-500

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