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| Tekijä: | Chia, N.-C. Whalley, J. |
| Otsikko: | Tax treatment of financial intermediation |
| Lehti: | Journal of Money, Credit and Banking
1999 : NOV, VOL. 31:4, p. 704-719 |
| Asiasana: | Taxation Transaction costs Econometric models Banking |
| Kieli: | eng |
| Tiivistelmä: | In this paper the authors show how taxing goods alone can be welfare preferred to taxing both goods and financial services on an equal-yield basis and at a lower rate in a general equilibrium model with transaction costs. |
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