Matches in SemOpenAlex for { <https://semopenalex.org/work/W2789680056> ?p ?o ?g. }
Showing items 1 to 91 of
91
with 100 items per page.
- W2789680056 endingPage "182" @default.
- W2789680056 startingPage "155" @default.
- W2789680056 abstract "While many methods of taxing financial services on VAT have been developed in recent decades, none are considered definitive. This article proposes a new approach to taxing financial services that has desirable properties and could be applied practically: the “mobile-ratio” method. This method uses a periodically updated ratio to allocate the financial margin of the firm to each financial transaction, obtaining near-complete taxation of the value added by financial services. This simple, neutral method can be easily administered. This approach will be of interest to public economists and policy makers seeking to increasing VAT revenue and improving VAT efficiency and neutrality." @default.
- W2789680056 created "2018-03-29" @default.
- W2789680056 creator A5024929902 @default.
- W2789680056 creator A5079886813 @default.
- W2789680056 date "2018-03-01" @default.
- W2789680056 modified "2023-10-01" @default.
- W2789680056 title "A NEW METHOD FOR APPLYING VAT TO FINANCIAL SERVICES" @default.
- W2789680056 cites W1443529154 @default.
- W2789680056 cites W197421456 @default.
- W2789680056 cites W2042317687 @default.
- W2789680056 cites W2043515549 @default.
- W2789680056 cites W2103319661 @default.
- W2789680056 cites W2127630653 @default.
- W2789680056 cites W2130568341 @default.
- W2789680056 cites W2283197083 @default.
- W2789680056 cites W2517702724 @default.
- W2789680056 cites W3124989078 @default.
- W2789680056 cites W3126132991 @default.
- W2789680056 cites W3136931190 @default.
- W2789680056 cites W3139520932 @default.
- W2789680056 cites W3121594889 @default.
- W2789680056 doi "https://doi.org/10.17310/ntj.2018.1.05" @default.
- W2789680056 hasPublicationYear "2018" @default.
- W2789680056 type Work @default.
- W2789680056 sameAs 2789680056 @default.
- W2789680056 citedByCount "11" @default.
- W2789680056 countsByYear W27896800562019 @default.
- W2789680056 countsByYear W27896800562020 @default.
- W2789680056 countsByYear W27896800562021 @default.
- W2789680056 countsByYear W27896800562022 @default.
- W2789680056 countsByYear W27896800562023 @default.
- W2789680056 crossrefType "journal-article" @default.
- W2789680056 hasAuthorship W2789680056A5024929902 @default.
- W2789680056 hasAuthorship W2789680056A5079886813 @default.
- W2789680056 hasConcept C100001284 @default.
- W2789680056 hasConcept C10138342 @default.
- W2789680056 hasConcept C111472728 @default.
- W2789680056 hasConcept C119857082 @default.
- W2789680056 hasConcept C130731218 @default.
- W2789680056 hasConcept C138885662 @default.
- W2789680056 hasConcept C139043278 @default.
- W2789680056 hasConcept C144133560 @default.
- W2789680056 hasConcept C162324750 @default.
- W2789680056 hasConcept C164516710 @default.
- W2789680056 hasConcept C175444787 @default.
- W2789680056 hasConcept C195487862 @default.
- W2789680056 hasConcept C199360897 @default.
- W2789680056 hasConcept C2779581858 @default.
- W2789680056 hasConcept C41008148 @default.
- W2789680056 hasConcept C75949130 @default.
- W2789680056 hasConcept C774472 @default.
- W2789680056 hasConcept C98014903 @default.
- W2789680056 hasConceptScore W2789680056C100001284 @default.
- W2789680056 hasConceptScore W2789680056C10138342 @default.
- W2789680056 hasConceptScore W2789680056C111472728 @default.
- W2789680056 hasConceptScore W2789680056C119857082 @default.
- W2789680056 hasConceptScore W2789680056C130731218 @default.
- W2789680056 hasConceptScore W2789680056C138885662 @default.
- W2789680056 hasConceptScore W2789680056C139043278 @default.
- W2789680056 hasConceptScore W2789680056C144133560 @default.
- W2789680056 hasConceptScore W2789680056C162324750 @default.
- W2789680056 hasConceptScore W2789680056C164516710 @default.
- W2789680056 hasConceptScore W2789680056C175444787 @default.
- W2789680056 hasConceptScore W2789680056C195487862 @default.
- W2789680056 hasConceptScore W2789680056C199360897 @default.
- W2789680056 hasConceptScore W2789680056C2779581858 @default.
- W2789680056 hasConceptScore W2789680056C41008148 @default.
- W2789680056 hasConceptScore W2789680056C75949130 @default.
- W2789680056 hasConceptScore W2789680056C774472 @default.
- W2789680056 hasConceptScore W2789680056C98014903 @default.
- W2789680056 hasIssue "1" @default.
- W2789680056 hasLocation W27896800561 @default.
- W2789680056 hasOpenAccess W2789680056 @default.
- W2789680056 hasPrimaryLocation W27896800561 @default.
- W2789680056 hasRelatedWork W2252541351 @default.
- W2789680056 hasRelatedWork W2752122610 @default.
- W2789680056 hasRelatedWork W2766294314 @default.
- W2789680056 hasRelatedWork W3008923035 @default.
- W2789680056 hasRelatedWork W3025664543 @default.
- W2789680056 hasRelatedWork W3194758853 @default.
- W2789680056 hasRelatedWork W3205214061 @default.
- W2789680056 hasRelatedWork W3210688891 @default.
- W2789680056 hasRelatedWork W4205368184 @default.
- W2789680056 hasRelatedWork W3125744114 @default.
- W2789680056 hasVolume "71" @default.
- W2789680056 isParatext "false" @default.
- W2789680056 isRetracted "false" @default.
- W2789680056 magId "2789680056" @default.
- W2789680056 workType "article" @default.