Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/174953
Authors: 
Christiansen, Vidar
Year of Publication: 
2017
Series/Report no.: 
CESifo Working Paper 6830
Abstract: 
Should we exempt the services of insurance companies from VAT? Addressing this issue, the paper distinguishes between insurance against a general loss of resources and a loss of a specific commodity (property insurance). There is a case for exempting the former kind of insurance, but not the latter. Finally, comparing insurance through a producer warranty with insurance provided separately by an insurance company, it is conceivable that tax exemption of the latter will distort the choice of product quality.
Subjects: 
insurance
warranties
value added tax
VAT exemptions
JEL: 
H21
Document Type: 
Working Paper

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