Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/156482
Authors: 
López-Laborda, Julio
Peña, Guillermo
Year of Publication: 
2017
Citation: 
[Journal:] Economics: The Open-Access, Open-Assessment E-Journal [Volume:] 11 [Issue:] 2017-7 [Pages:] 1-28
Abstract: 
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.
Subjects: 
financial VAT
panel data
financial depth
JEL: 
H25
H21
E62
E44
G21
Persistent Identifier of the first edition: 
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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