Artikel
Does financial VAT affect the size of the financial sector?
The influence of VAT applied to financial services on the size of the financial sector is analyzed empirically. The authors use data from 36 European Union and OECD countries for the period from 1961 to 2012. Dynamic panel data techniques are used, concretely the GMM System. An unbalanced panel is handled. The results allow the authors to support the theoretical analysis that financial VAT has no significant effect on financial sector development. Results are robust to the specifications of the dependent and target variables and to the econometric method applied.
- Sprache
-
Englisch
- Erschienen in
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Journal: Economics: The Open-Access, Open-Assessment E-Journal ; ISSN: 1864-6042 ; Volume: 11 ; Year: 2017 ; Issue: 2017-7 ; Pages: 1-28 ; Kiel: Kiel Institute for the World Economy (IfW)
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Taxation and Subsidies: Efficiency; Optimal Taxation
Fiscal Policy
Financial Markets and the Macroeconomy
Banks; Depository Institutions; Micro Finance Institutions; Mortgages
- Thema
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financial VAT
panel data
financial depth
- Ereignis
-
Geistige Schöpfung
- (wer)
-
López-Laborda, Julio
Peña, Guillermo
- Ereignis
-
Veröffentlichung
- (wer)
-
Kiel Institute for the World Economy (IfW)
- (wo)
-
Kiel
- (wann)
-
2017
- DOI
-
doi:10.5018/economics-ejournal.ja.2017-7
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- López-Laborda, Julio
- Peña, Guillermo
- Kiel Institute for the World Economy (IfW)
Entstanden
- 2017
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