Arbeitspapier
Taxation of Insurance
Should we exempt the services of insurance companies from VAT? Addressing this issue, the paper distinguishes between insurance against a general loss of resources and a loss of a specific commodity (property insurance). There is a case for exempting the former kind of insurance, but not the latter. Finally, comparing insurance through a producer warranty with insurance provided separately by an insurance company, it is conceivable that tax exemption of the latter will distort the choice of product quality.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 6830
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
-
insurance
warranties
value added tax
VAT exemptions
- Event
-
Geistige Schöpfung
- (who)
-
Christiansen, Vidar
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Christiansen, Vidar
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2017
Other Objects (12)
Taxation, Insurance and Precautionary Labor
Optimal taxation and social insurance in a lifetime perspective
Optimal Taxation and Social Insurance in a Lifetime Perspective
Unemployment insurance and optimal taxation in search models of the labor market
Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
Reforming family taxation in Germany: Labor supply vs. insurance effects
Catalysts for social insurance: Education subsidies vs. real capital taxation
Efficiency versus Insurance: Capital Income Taxation and Privatizing Social Security
Quantifying the Benefits of Social Insurance: Unemployment Insurance and Health
Redistributive outcome of sickness insurance: An empirical study of social insurance institutions
The Impact of Taxation on the Equalizing Effect of Social Insurance to Income Inequality: a Comparative Analysis of Ten Welfare States
Economic Impact of Illness with Health Insurance but without Income Insurance
Taxation, Insurance and Precautionary Labor
Optimal taxation and social insurance in a lifetime perspective
Optimal Taxation and Social Insurance in a Lifetime Perspective
Unemployment insurance and optimal taxation in search models of the labor market
Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
Reforming family taxation in Germany: Labor supply vs. insurance effects
Catalysts for social insurance: Education subsidies vs. real capital taxation
Efficiency versus Insurance: Capital Income Taxation and Privatizing Social Security
Quantifying the Benefits of Social Insurance: Unemployment Insurance and Health
Redistributive outcome of sickness insurance: An empirical study of social insurance institutions
The Impact of Taxation on the Equalizing Effect of Social Insurance to Income Inequality: a Comparative Analysis of Ten Welfare States
Economic Impact of Illness with Health Insurance but without Income Insurance
Taxation, Insurance and Precautionary Labor
Optimal taxation and social insurance in a lifetime perspective
Optimal Taxation and Social Insurance in a Lifetime Perspective
Unemployment insurance and optimal taxation in search models of the labor market
Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
Reforming family taxation in Germany: Labor supply vs. insurance effects
Catalysts for social insurance: Education subsidies vs. real capital taxation
Efficiency versus Insurance: Capital Income Taxation and Privatizing Social Security
Quantifying the Benefits of Social Insurance: Unemployment Insurance and Health
Redistributive outcome of sickness insurance: An empirical study of social insurance institutions
The Impact of Taxation on the Equalizing Effect of Social Insurance to Income Inequality: a Comparative Analysis of Ten Welfare States