Reference: | Auerbach, Alan J., and Roger H. Gordon (2002), “Taxation of Financial Services under a VAT,” American Economic Review: 411-416. Barham, Vicki, Satya N. Poddar and John Whalley (1987), “The Tax Treatment of Insurance under a Consumption Type, Destination Basis VAT,” National Tax Journal, 40(2): 171-182. Boadway, Robin and Michael Keen(2003), “Theoretical Perspectives on the Taxation of Capital Income and Financial Services,”in Patrick Honohan(Ed.), Taxation of Financial Intermediation: Theory and Practice for Emerging Economics, Washington, DC: The World Bank. Chia, Ngee-Choon and John Whalley (1999), “The Tax Treatment of Financial Intermediaries,” Journal of Money Credit and Banking, 31(4): 704-719. Grubert, Harry and James Mackie (2000), “Must Financial Services Be Taxed Under a Consumption Tax?” National Tax Journal, 53(1): 23-40. Hoffman, Lorey A., Satya N. Poddar and John Whalley (1987), “Taxation of banking Services under a Consumption Type, Destination Basis VAT,” National Tax Journal, 40(4): 547-554. Jack, William (2000), “The Treatment of Financial Services under a Broad-Based Consumption Tax,” National Tax Journal, 53(4): 841-851. Merrill, Peter R., and Harold Adrion (1995), “Treatment of Financial Services under Consumption-Based Tax Systems,” Tax Notes, 68(6): 1496-1500. Merrill, Peter R., and Chris R. Edwards (1996), “Cash-Flow Taxation of Financial Services,” National Tax Journal, 49(3): 487-500. OECD(2001), Consumption Tax Trends, Paris:Organisation for Economic Co-operation and Development OECD(1998), Indirect Treatment of Financial Services and Instrument, (available at http://www.oecd.org/). Poddar, Satya, and Morley English (1997), “Taxation of Financial services under a Value-Added Tax: Applying the Cash-Flow Approach,” National Tax Journal, 50(1): 89-111. Poddar, Satya (2003), “Consumption Taxed: The Role of the Value-Added Tax,” in Patrick Honohan (Ed.), Taxation of Financial Intermediation: Theory and Practice for Emerging Economies, Washington, DC: The World Bank. Rousslang, Donald J. (2002), “Should Financial Services be Taxed under a Consumption Tax? Probably,” National Tax Journal, 5(2): 281-291. |