Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach

Satya Poddar and Morley English

National Tax Journal, 1997, vol. 50, issue 1, 89-111

Abstract: Proposes a design innovation for applying a cash-flow VAT to financial services. Suggests a tax suspense account (a variant of the cash-flow system) which would overcome implementation difficulties linked to the inability to identify the appropriate tax base.

Date: 1997
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Citations: View citations in EconPapers (31)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:1:p:89-111

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