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European Commission, 2010. Financial sector taxation. Taxation Paper, 25.
Freixas, X., and J-Ch. Rochet, 2008. Microeconomics of Banking, MIT Press.
Huizinga, H.P., 2002, A European VAT on financial services? Economic Policy, 17(35), 497534.
Keen, M., 2011, The Taxation and Regulation of Banks, IMF Working paper, WP/11/206.
Keen, M., and R.A. de Mooij, 2012, Debt, taxes and banks, IMF Working paper, WP/12/48.
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