| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP9320 |
| DP9320 Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium | |
| Antonio Estache; Gaëtan Nicodème | |
| 发表日期 | 2013-01-27 |
| 出版年 | 2013 |
| 语种 | 英语 |
| 摘要 | This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the financial openness of the economy on these results. |
| 主题 | Public Economics |
| 关键词 | Belgium Financial sector Modeling Sales tax Taxation Vat |
| URL | https://cepr.org/publications/dp9320 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/538156 |
| 推荐引用方式 GB/T 7714 | Antonio Estache,Gaëtan Nicodème. DP9320 Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium. 2013. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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