000061660 001__ 61660 000061660 005__ 20221202151026.0 000061660 0247_ $$2doi$$a10.5018/economics-ejournal.ja.2017-7 000061660 0248_ $$2sideral$$a99089 000061660 037__ $$aART-2017-99089 000061660 041__ $$aeng 000061660 100__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, J.$$uUniversidad de Zaragoza 000061660 245__ $$aDoes financial VAT affect the size of the financial sector? 000061660 260__ $$c2017 000061660 5060_ $$aAccess copy available to the general public$$fUnrestricted 000061660 5203_ $$aThe 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. 000061660 536__ $$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-76506-C4-3-R 000061660 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000061660 590__ $$a0.545$$b2017 000061660 591__ $$aECONOMICS$$b286 / 353 = 0.81$$c2017$$dQ4$$eT3 000061660 592__ $$a0.256$$b2017 000061660 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2017$$dQ2 000061660 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000061660 700__ $$0(orcid)0000-0002-8816-5816$$aPeña, G.$$uUniversidad de Zaragoza 000061660 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada 000061660 773__ $$g11 (2017), 1-28$$pECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$tECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$x1864-6042 000061660 8564_ $$s651444$$uhttps://zaguan.unizar.es/record/61660/files/texto_completo.pdf$$yVersión publicada 000061660 8564_ $$s58267$$uhttps://zaguan.unizar.es/record/61660/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000061660 909CO $$ooai:zaguan.unizar.es:61660$$particulos$$pdriver 000061660 951__ $$a2022-12-02-14:36:11 000061660 980__ $$aARTICLE