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Transaction Cost and the Viability of Rural Financial Intermediaries [PDF]

open access: yes
Recognition of a continuous improvement in the formal financial system is necessary for economic growth. Over the years, the government has been infusing cheap funds into the rural sector.
Cuevas, Carlos E., Untalan, Teodoro S.
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A Heterogenous Agents Model Usable for the Analysis of Currency Transaction Taxes [PDF]

open access: yes
We extend the model by DeGrauwe and Grimaldi (2006, EER) by currency transaction taxes. This model explains the exchange rate behavior by the interaction of heterogeneous traders who display either trend chasing behavior or rely on a return of the ...
Demary, Markus
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Estimates of the Magnitude of Financial and Tax Reporting Conflicts [PDF]

open access: yes
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements.
George A. Plesko
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Financial transaction tax

open access: yes, 2016
Tato bakalářská práce se zabývá daněmi z finančních transakcí ve Švédsku, Anglii a EU. Je zde popsán historický kontext těchto daní a důvody jejich zavedení. Pozornost je zde věnována také dosavadním zkušenostem stěmito daněmi ve Švédsku a Anglii.
Obruča, Radek
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Monetary and Fiscal Policy Interaction: What is the Role of the Transaction Cost of the Tax System in Stabilisation Policies? [PDF]

open access: yes
In the theory of monetary and fiscal policy interaction, the assumption of Ricardian households isolates the determinants of fiscal policy instrument from the price stabilization policies carried out by the central bank.
Panagiotis Chronis, Aspassia Strantzalou
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Stabilizing the International Financial System and Financing Development: An Analysis of the Tobin Tax [PDF]

open access: yes
This paper analyzes the feasibility of an international tax on currency transaction, also known as “Tobin Tax”, from an economic and juridical point of view.
Raviol, Edoardo
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The tax system and the financial crisis [PDF]

open access: yes
This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them.
Alessandra Sanelli   +4 more
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