Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the fina...
| Autores: | , , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2016 |
| País: | Argentina |
| Institución: | Consejo Nacional de Investigaciones Científicas y Técnicas |
| Repositorio: | CONICET Digital (CONICET) |
| Idioma: | inglés |
| OAI Identifier: | oai:ri.conicet.gov.ar:11336/106719 |
| Acceso en línea: | http://hdl.handle.net/11336/106719 |
| Access Level: | acceso abierto |
| Palabra clave: | iva cge Bélgica finanzas https://purl.org/becyt/ford/5.2 https://purl.org/becyt/ford/5 |
| Sumario: | This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the financial openness of the economy on these results. |
|---|