Results 11 to 20 of about 6,452 (297)
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
Tereza Čejková
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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, Matthew Ackman
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Financial sector taxation: Financial activities tax or financial transaction tax?
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 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 ...
Danuše Nerudová
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Financial Transaction Tax: Determination of Economic Impact Under DSGE Model
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008 and consequently of the massive financial interventions
Veronika Solilová, Danuše Nerudová
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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
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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 liquidity shocks, which increase both the demand for and the price of liquid assets ...
Berentsen, Aleksander +2 more
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The impact of a financial transaction tax on stylized facts of price returns—Evidence from the lab
Journal of Economic Dynamics and Control, 2012 Jürgen Huber +2 more
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Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
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Influence of transaction costs on controlling activity of territorial taxation bodies [PDF]
Aktualʹnye Problemy Èkonomiki i Prava, 2016 Objective to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
Natalya A. Bondareva
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The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
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