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Financial Transaction Tax [PDF]
Financial Law Review, 2021 This paper deals with the financial transaction tax in the European Union. While it is currently a matter of enhanced cooperation between several Member States regulated only at the national level, it is considered to be a potentially good source of the EU’s own resources.
Tereza Cejkova
exaly +7 more sources
Financial Sector Taxation: Financial Activities Tax or Financial Transaction Tax?
Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2014 The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance.
Danuše Nerudová
exaly +5 more sources
Financial Transaction Tax, Liquidity, and Informational Efficiency: Evidence From Italy [PDF]
Heliyon, 2021 This study investigates whether the liquidity of medium-sized and large caps has been differently affected by the Italian Financial Transaction Tax, among the firms subject to the tax.
Valentina Galvani
exaly +4 more sources
Financial transaction tax: Small is beautiful [PDF]
Society and Economy, 2011 The case for taxing financial transactions merely to raise more revenues from the financial sector is not particularly strong. Better alternatives to tax the financial sector are likely to be available. However, a tax on financial transactions could be justified in order to limit socially undesirable transactions when more direct means of doing so are ...
Zsolt Darvas, Jakob von Weizsäcker
core +10 more sources
The Impact of a Financial Transaction Tax on Stylized Facts of Price Returns—Evidence From the Lab
Journal of Economic Dynamics and Control, 2012 Michael Kirchler +2 more
exaly +2 more sources
The societal benefit of a financial transaction tax [PDF]
European Economic Review, 2014 We provide a novel justification for a financial transaction tax for economies, where agents face stochastic consumption opportunities. A financial transaction tax makes it more costly for agents to readjust their portfolios of liquid and illiquid assets in response to these liquidity shocks, which increases the demand for - and the price of liquid ...
Berentsen, Aleksander +2 more
openaire +4 more sources
The financial transaction tax — Boon or bane? [PDF]
Intereconomics, 2012 Against the backdrop of the debate over the introduction of a financial transaction tax (FTT) in the European Union, this Forum is dedicated to the discussion of issues concerning the implementation and impact of such a tax on the financial sectors of the member states.
Schäfer D +5 more
openaire +3 more sources
IMF Working Papers, 2011 In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on ...
openaire +5 more sources
Optimal Financial Transaction Taxes [PDF]
The Journal of Finance, 2020 This paper characterizes the optimal transaction tax in an equilibrium model of competitive financial markets. As long as investors hold heterogeneous beliefs that are not related to their fundamental trading motives and the planner calculates welfare using any single belief, a strictly positive tax is optimal, regardless of the magnitude of ...
openaire +2 more sources
IMF Working Papers, 1995 Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a “Tobin tax.” This paper suggests that these taxes would probably not produce the desired effects and would be
Janet Gale Stotsky, Parthasarathi Shome
openaire +2 more sources