American Economic Review
ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)
Taxation of Financial Services under a VAT
American Economic Review
vol. 92,
no. 2, May 2002
(pp. 411–416)
Citation
Auerbach, Alan, J., and Roger H. Gordon. 2002. "Taxation of Financial Services under a VAT ." American Economic Review, 92 (2): 411–416. DOI: 10.1257/000282802320191714JEL Classification
- H25 Business Taxes and Subsidies including sales and value-added (VAT)