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