Economic Analysis: Basic Cash Flow Taxation of Financial Institutions

Type

Journal

Author

Sullivan, M.A.

Country

United States

Published Date

June 26, 2017

Issue

Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue

DOI

https://doi.org/10.59403/2srpvfy

Document

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In this article, the author discusses the consumption tax treatment of financial transactions from an economic perspective.