Taxation of Insurance

Vidar Christiansen

No 6830, CESifo Working Paper Series from CESifo

Abstract: Should we exempt the services of insurance companies from VAT? Addressing this issue, the paper distinguishes between insurance against a general loss of resources and a loss of a specific commodity (property insurance). There is a case for exempting the former kind of insurance, but not the latter. Finally, comparing insurance through a producer warranty with insurance provided separately by an insurance company, it is conceivable that tax exemption of the latter will distort the choice of product quality.

Keywords: insurance; warranties; value added tax; VAT exemptions (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-acc, nep-ias and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_6830

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