Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium

Autores
Chisari, Omar Osvaldo; Estache, Antonio; Nicodeme, Gaetán
Año de publicación
2016
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
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.
Fil: Chisari, Omar Osvaldo. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Argentina de la Empresa; Argentina
Fil: Estache, Antonio. Université Libre de Bruxelles; Bélgica
Fil: Nicodeme, Gaetán. Université Libre de Bruxelles; Bélgica
Materia
iva
cge
Bélgica
finanzas
Nivel de accesibilidad
acceso abierto
Condiciones de uso
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
Repositorio
CONICET Digital (CONICET)
Institución
Consejo Nacional de Investigaciones Científicas y Técnicas
OAI Identificador
oai:ri.conicet.gov.ar:11336/106719

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network_name_str CONICET Digital (CONICET)
spelling Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for BelgiumChisari, Omar OsvaldoEstache, AntonioNicodeme, GaetánivacgeBélgicafinanzashttps://purl.org/becyt/ford/5.2https://purl.org/becyt/ford/5This 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.Fil: Chisari, Omar Osvaldo. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Argentina de la Empresa; ArgentinaFil: Estache, Antonio. Université Libre de Bruxelles; BélgicaFil: Nicodeme, Gaetán. Université Libre de Bruxelles; BélgicaMohr Siebeck2016-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdfapplication/pdfhttp://hdl.handle.net/11336/106719Chisari, 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; 125-1570015-2218CONICET DigitalCONICETenginfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/2.5/ar/reponame:CONICET Digital (CONICET)instname:Consejo Nacional de Investigaciones Científicas y Técnicas2025-09-03T09:48:28Zoai:ri.conicet.gov.ar:11336/106719instacron:CONICETInstitucionalhttp://ri.conicet.gov.ar/Organismo científico-tecnológicoNo correspondehttp://ri.conicet.gov.ar/oai/requestdasensio@conicet.gov.ar; lcarlino@conicet.gov.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:34982025-09-03 09:48:29.177CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicasfalse
dc.title.none.fl_str_mv Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
title Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
spellingShingle Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
Chisari, Omar Osvaldo
iva
cge
Bélgica
finanzas
title_short Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
title_full Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
title_fullStr Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
title_full_unstemmed Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
title_sort Efficiency and equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
dc.creator.none.fl_str_mv Chisari, Omar Osvaldo
Estache, Antonio
Nicodeme, Gaetán
author Chisari, Omar Osvaldo
author_facet Chisari, Omar Osvaldo
Estache, Antonio
Nicodeme, Gaetán
author_role author
author2 Estache, Antonio
Nicodeme, Gaetán
author2_role author
author
dc.subject.none.fl_str_mv iva
cge
Bélgica
finanzas
topic iva
cge
Bélgica
finanzas
purl_subject.fl_str_mv https://purl.org/becyt/ford/5.2
https://purl.org/becyt/ford/5
dc.description.none.fl_txt_mv 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.
Fil: Chisari, Omar Osvaldo. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad Argentina de la Empresa; Argentina
Fil: Estache, Antonio. Université Libre de Bruxelles; Bélgica
Fil: Nicodeme, Gaetán. Université Libre de Bruxelles; Bélgica
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016-06
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/11336/106719
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
0015-2218
CONICET Digital
CONICET
url http://hdl.handle.net/11336/106719
identifier_str_mv 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
0015-2218
CONICET Digital
CONICET
dc.language.none.fl_str_mv eng
language eng
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
eu_rights_str_mv openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Mohr Siebeck
publisher.none.fl_str_mv Mohr Siebeck
dc.source.none.fl_str_mv reponame:CONICET Digital (CONICET)
instname:Consejo Nacional de Investigaciones Científicas y Técnicas
reponame_str CONICET Digital (CONICET)
collection CONICET Digital (CONICET)
instname_str Consejo Nacional de Investigaciones Científicas y Técnicas
repository.name.fl_str_mv CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicas
repository.mail.fl_str_mv dasensio@conicet.gov.ar; lcarlino@conicet.gov.ar
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score 13.13397