000			01682nab a2200277 c 4500
999			_c140330 _d140330
003			ES-MaIEF
005			20230612185322.0
007			ta
008			190403t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_938823 _aWeisbach, David A.
245			_aFinancial services under a consumption tax _bGrubert and Mackie (2000) revisited _c David A. Weisbach
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper reviews Harry Grubert's contributions to the theory of consumption taxation, focusing on Grubert and Mackie (2000). Grubert and Mackie argue that financial services are not consumption and, therefore, need not be a direct part of the consumption tax base. Instead, financial services are like machines that transform resources over time or states of nature and, therefore, should be taxed like other machines in a consumption tax. The paper argues that Grubert and Mackie's theory is correct under the key assumption that the output of financial services (such as a higher level of consumption at a given time or state of nature) is taxed. If the output is not taxed, financial services should be taxed in the same way that durable goods are taxed.
650		4	_940658 _aCONSUMO
650		4	_947460 _aIMPUESTOS
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_953899 _aSERVICIOS FINANCIEROS
650		4	_942888 _aESTADOS UNIDOS
773	0		_9159860 _oOP 233/2019/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 1, March 2019, p. 237-250
942			_cART