| Original language | English |
|---|---|
| Pages (from-to) | 21-47 |
| Number of pages | 27 |
| Journal | Social Choice and Welfare |
| Volume | 53 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published (VoR) - 1 Jun 2019 |
Funding
This paper is a substantially revised version of Centre for Business Taxation Working Paper 1423, ”Should transactions services be taxed at the same rate as consumption?”, published in 2014. We would like to thank Robin Boadway, Steve Bond, Clemens Fuest, Michael Devereux, Andreas Haufler, Michael McMahon, Miltos Makris, Ruud de Mooij, Carlo Perroni, and seminar participants at the University of Southampton, GREQAM, the 2010 CBT Summer Symposium, the 2011 IIPF Conference and OFS workshop on Indirect Taxes for helpful comments on earlier drafts. Ben Lockwood also gratefully acknowledges support from the ESRC grant RES-060-25-0033, ”Business, Tax and Welfare”.