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The treatment of financial services under a broad-based consumption tax

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Authors

Jack, William
Australian National University. Centre for Economic Policy Research

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Canberra : Centre for Economic Policy Research, Australian National University

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Open Access

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Abstract

Many tax economists, lawyers, and accountants have examined the design of mechanisms with which financial services can be appropriately taxed under a broadbased consumption tax such as a value added tax (VAT).

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ANU Publications Digitisation Project

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Publication

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Open Access

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Restricted until

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