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.
- Language
-
Englisch
- Bibliographic citation
-
Series: Diskussionsbeiträge - Serie II ; No. 342
- Classification
-
Wirtschaft
- Subject
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Umsatzsteuer
Bankgeschäft
Steuervergünstigung
Steuereinnahmen
Deutschland
- Event
-
Geistige Schöpfung
- (who)
-
Genser, Bernd
Winker, Peter
- Event
-
Veröffentlichung
- (who)
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Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
- (where)
-
Konstanz
- (when)
-
1997
- Handle
- Last update
-
10.03.2025, 11:45 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
- Genser, Bernd
- Winker, Peter
- Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Time of origin
- 1997
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