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dc.contributor.author
Chisari, Omar Osvaldo  
dc.contributor.author
Estache, Antonio  
dc.contributor.author
Nicodeme, Gaetán  
dc.date.available
2020-06-04T21:15:13Z  
dc.date.issued
2016-06  
dc.identifier.citation
Chisari, Omar Osvaldo; Estache, Antonio; Nicodeme, Gaetán; Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium; Mohr Siebeck; FinanzArchiv; 72; 2; 6-2016; 125-157  
dc.identifier.issn
0015-2218  
dc.identifier.uri
http://hdl.handle.net/11336/106719  
dc.description.abstract
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.  
dc.format
application/pdf  
dc.language.iso
eng  
dc.publisher
Mohr Siebeck  
dc.rights
info:eu-repo/semantics/openAccess  
dc.rights.uri
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/  
dc.subject
iva  
dc.subject
cge  
dc.subject
Bélgica  
dc.subject
finanzas  
dc.subject.classification
Economía, Econometría  
dc.subject.classification
Economía y Negocios  
dc.subject.classification
CIENCIAS SOCIALES  
dc.title
Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium  
dc.type
info:eu-repo/semantics/article  
dc.type
info:ar-repo/semantics/artículo  
dc.type
info:eu-repo/semantics/publishedVersion  
dc.date.updated
2020-06-02T20:40:59Z  
dc.journal.volume
72  
dc.journal.number
2  
dc.journal.pagination
125-157  
dc.journal.pais
Alemania  
dc.description.fil
Fil: Chisari, Omar Osvaldo. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Argentina de la Empresa; Argentina  
dc.description.fil
Fil: Estache, Antonio. Université Libre de Bruxelles; Bélgica  
dc.description.fil
Fil: Nicodeme, Gaetán. Université Libre de Bruxelles; Bélgica  
dc.journal.title
FinanzArchiv  

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