FAT or VAT? The financial activities tax as a Substitute to imposing value-added tax on financial services

Büttner T, Erbe K (2014)

Publication Type: Book chapter / Article in edited volumes

Publication year: 2014

Publisher: Cambr. Mass

Edited Volumes: Taxation and Regulation of the Financial Sector

Pages Range: 157-176

URI: https://www.finanzwissenschaft.rw.fau.de/files/2020/03/vat_01102013_tbu.pdf

Authors with CRIS profile

Thiess Büttner Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft Katharina Erbe Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft

How to cite

APA:

Büttner, T., & Erbe, K. (2014). FAT or VAT? The financial activities tax as a Substitute to imposing value-added tax on financial services. In R. de Mooij, G. Nicodeme (Eds.), Taxation and Regulation of the Financial Sector. (pp. 157-176). Cambr. Mass.

MLA:

Büttner, Thiess, and Katharina Erbe. "FAT or VAT? The financial activities tax as a Substitute to imposing value-added tax on financial services." Taxation and Regulation of the Financial Sector. Ed. R. de Mooij, G. Nicodeme, Cambr. Mass, 2014. 157-176.

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