The treatment of financial services under a broad-based consumption tax / William Jack.
| dc.contributor.author | Jack, William. | |
| dc.contributor.author | Australian National University. Centre for Economic Policy Research | |
| dc.date.accessioned | 2025-07-23T04:12:39Z | |
| dc.date.available | 2025-07-23T04:12:39Z | |
| dc.date.issued | 1998-11 | |
| dc.description.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). | |
| dc.format.extent | 14 p. ; 21 cm. | |
| dc.identifier.isbn | 731522583 | |
| dc.identifier.issn | 0725-430x | |
| dc.identifier.uri | https://hdl.handle.net/1885/733767184 | |
| dc.language.iso | en_AU | |
| dc.provenance | Digitised by The Australian National University in 2025. | |
| dc.publisher | Canberra : Centre for Economic Policy Research, Australian National University | |
| dc.relation.ispartof | ANU Publications Digitisation Project | |
| dc.relation.ispartofseries | Discussion paper / Australian National University. Centre for Economic Policy Research nos. 394 | |
| dc.relation.ispartofseries | Discussion papers (Australian National University. Centre for Economic Policy Research); no. 394 | |
| dc.rights | Author/s retain copyright | |
| dc.title | The treatment of financial services under a broad-based consumption tax / William Jack. | |
| dc.type | Working/Technical Paper | |
| dcterms.accessRights | Open Access | |
| dspace.entity.type | Publication | |
| local.bibliographicCitation.issue | 394 | |
| local.contributor.affiliation | Centre for Economic Policy Research (CEEPR), Research School of Social Sciences (RSSS), ANU |