VAT and financial services : competing perspectives on what should be taxed
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The work VAT and financial services : competing perspectives on what should be taxed represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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VAT and financial services : competing perspectives on what should be taxed
Resource Information
The work VAT and financial services : competing perspectives on what should be taxed represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- VAT and financial services : competing perspectives on what should be taxed
- Language
- eng
- Summary
- The taxation of financial services under a value added tax (VAT) presents both conceptual and practical challenges. This has resulted in a large literature and much controversy. This article has two features. First, it analyses the application of a VAT to all major types of financial services, including investment services, consumer and business loans, payment services, credit cards, and two types of pooling arrangements, gambling and insurance. The ways in which the VAT applies to these transactions frequently will vary depending on the type of service. A second feature of the article is that it considers the appropriate VAT treatment of the transactions from the perspective of two views of "consumption," the concept at the heart of the tax base for a VAT and all other consumption taxes. The article also reviews the practical problems in implementing some of the conclusions, the policies that various governments have adopted, and the proposals that have been put forward
- Citation source
- In: Tax law review. - New York. - Vol. 65 (2012),
- Geographic coverage
- International
- Language note
- English
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