Arbeitspapier
Measuring the fiscal revenue loss of VAT exemption in commercial banking
The closing of tax loopholes is one important instrument for fiscal consolidation. We concentrate on the value added tax exemption of banking services in Germany. The potential tax revenue under full value added taxation cannot be estimated from national accounting data, as it is necessary to apportion the value added between final consumption and intermediate production. We develop a method which allows to base our estimates on disaggregated banks' balance sheet data and obtain an estimate for the lower bound of the net revenue loss of tax exemption to the order of 7 bill. DM in 1994.
- Sprache
-
Englisch
- Erschienen in
-
Series: Diskussionsbeiträge - Serie II ; No. 342
- Klassifikation
-
Wirtschaft
- Thema
-
Umsatzsteuer
Bankgeschäft
Steuervergünstigung
Steuereinnahmen
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Genser, Bernd
Winker, Peter
- Ereignis
-
Veröffentlichung
- (wer)
-
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
- (wo)
-
Konstanz
- (wann)
-
1997
- 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
- Arbeitspapier
Beteiligte
- Genser, Bernd
- Winker, Peter
- Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Entstanden
- 1997
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