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Financial Transaction Tax Contributes to More Sustainability in Financial Markets [PDF]

open access: possibleSSRN Electronic Journal, 2012
We argue that a financial transaction tax complements financial market regulation. With the tax, governments have an additional instrument at hand to influence trading activity. FTT aims to reduce regulatory arbitrage, flash trading, overactive portfolio management, excessive leverage and speculative transactions of financial institutions.
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Update on Financial Transaction Tax

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2013
The author discusses the most recent developments in the implementation and continued, but still incomplete to a large extent, clarification of the Italian financial transaction tax.
openaire   +1 more source

Tax Aspects of Financial Market Transactions

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016
The authors provide an overview of the aspects of the taxation of transactions on the Brazilian financial market, presenting the main issues that can affect the attraction of foreign investment, as well as challenges that arise under the current Brazilian legal framework in light of relevant tax issues worldwide, such as exchange of information on tax ...
C.A. Takano, M. Przepiorka
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Tax Treatment of Financial Market Transactions

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016
The authors provide a general overview of the tax regime applicable to the most common financial instruments traded on the Chilean stock market by providing the key tax elements to be considered by local and foreign investors. An updated overview is also provided regarding the taxation applicable to Chilean securities and financial instruments.
F. Yáñez, T. Alvarez
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The European Financial Transaction Tax: Update

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2013
The authors consider the most recent developments with regard to the European financial transaction tax, specifically following the legal opinion of the Council’s Legal Services and the German elections.
L. Mettrie, D. Murre
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Impact of a Financial Transaction Tax on a Financial Market [PDF]

open access: possible, 2015
The aim of this paper is to investigate the impact of financial transaction tax (FTT) on the stability of financial market. The paper presents an agent-based financial market model and simulations, in which agents follow technical and fundamental trading rules to determine their speculative investment positions. The model developed by Westerhoff (2009)
Roman Šperka, Irena Szarowská
openaire  

The struggle over the Financial Transactions Tax

Revue de l'OFCE, 2015
The struggle over the FTT has developed in three phases. In the first phase (2009 to 2011) the supporters of the tax went on the offensive, supported by the ?shock effects? of the financial crisis. This phase ended with the (preliminary) ?victory? in the form of the FTT proposal of the European Commission (EC) in September 2011.
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Taxing Financial Transactions

SSRN Electronic Journal, 2022
BIAIS, BRUNO, Rochet, Jean-Charles
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The Benefits of a Financial Transactions Tax [PDF]

open access: possible, 2008
The recent economic turmoil has generated renewed interest in a financial transactions tax (FTT). While such a tax will be vigorously opposed by the financial industry, it offers a very attractive mechanism for raising revenue that is arguably efficiency-enhancing.
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Financial Transaction Taxes: Benefits and Cost

SSRN Electronic Journal, 2010
Proponents of financial transaction taxes (“FTTs”) claim that such taxes will raise revenue and discourage “destabilizing speculation.” Opponents of FTTs claim that they are unlikely to achieve their stated goals and that FTTs will harm the performance of financial markets by reducing market depth and liquidity, increase market volatility, put downward
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