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

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dc.contributor.authorJack, William
dc.contributor.authorAustralian National University. Centre for Economic Policy Research
dc.date.accessioned2025-07-23T04:12:39Z
dc.date.available2025-07-23T04:12:39Z
dc.date.issued1998-11
dc.description.abstractMany 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).
dc.format.extent14 p. ; 21 cm.
dc.identifier.isbn731522583
dc.identifier.issn0725-430x
dc.identifier.urihttps://hdl.handle.net/1885/733767184
dc.language.isoen_AU
dc.provenanceDigitised by The Australian National University in 2025.
dc.publisherCanberra : Centre for Economic Policy Research, Australian National University
dc.relation.ispartofANU Publications Digitisation Project
dc.relation.ispartofseriesDiscussion paper / Australian National University. Centre for Economic Policy Research nos. 394
dc.relation.ispartofseriesDiscussion papers (Australian National University. Centre for Economic Policy Research); no. 394
dc.rightsAuthor/s retain copyright
dc.titleThe treatment of financial services under a broad-based consumption tax
dc.typeWorking/Technical Paper
dcterms.accessRightsOpen Access
dspace.entity.typePublication
local.bibliographicCitation.issue394
local.contributor.affiliationCentre for Economic Policy Research (CEEPR), Research School of Social Sciences (RSSS), ANU

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