Does financial VAT affect the size of the financial sector?

Name: Does financial VAT affect the size of the financial sector?
Creator: Department of Public Economics, University of Zaragoza, Zaragoza, Spain
Published: 2017-04-06 00:00:00
License: 暂无描述

Harvard Dataverse2017-04-06 更新2026-04-09 收录

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https://dataverse.harvard.edu/citation?persistentId=doi:10.7910/DVN/YWQMMZ

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资源简介：

The influence of VAT applied to financial services on the size of the financial sector is analyzed empirically. The authors use data from 36 European Union and OECD countries for the period from 1961 to 2012. Dynamic panel data techniques are used, concretely the GMM System. An unbalanced panel is handled. The results allow the authors to support the theoretical analysis that financial VAT has no significant effect on financial sector development. Results are robust to the specifications of the dependent and target variables and to the econometric method applied.

提供机构：

Department of Public Economics, University of Zaragoza, Zaragoza, Spain

创建时间：

2017-01-01