Autor:	Ben Lockwood
Rok vydání:	2021
DOI:	10.1093/oso/9780192855244.003.0021
Popis:	This chapter surveys and evaluates three different options for increasing the taxation of the financial sector: (1) bringing financial services more within the scope of value-added tax (VAT); (2) using financial activity taxes; and (3) using bank levies. As regards (1), the most practical solution is probably the New Zealand approach of zero-rating financial services sold to VAT-registered customers. As regards the other options, there are probably stronger arguments for using bank levies rather than financial activity taxes to discourage excessive bank leverage as bank levies are better targeted.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f0befbfb55f1460790993d60ef1715e7 https://doi.org/10.1093/oso/9780192855244.003.0021 Zobrazit plný text záznamu