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The financial transaction tax project
2017This chapter analyses to what extent the EU's proposals to establish a financial transaction tax promote a fast track Europe in domains related to the core of the EU's internal market competences. It also analyses the potential risks and negative consequences such an approach may trigger.
Van Cleynenbreugel, Pieter +1 more
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FINANCIAL TRANSACTION TAXES IN THE EUROPEAN UNION
National Tax Journal, 2016The merits and demerits of financial transaction taxes have been heavily debated among economists, who remain divided on the effects of the taxes on trading volumes, market liquidity, and quotes volatility. In 2011, the European Commission put forth a legislative proposal for a common system of financial transaction taxes in the European Union.
Hemmelgarn, Thomas +3 more
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Financial Transaction Tax in Europe
EC Tax Review, 2021Over the last two decades, the European Union (EU) and various European States have proposed or created several taxes aimed at increasing the overall tax burden to which the financial sector is currently subject. The interest in new taxable events and the need to regulate financial markets’ functioning are two powerful reasons that support the ...
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The politics of taxing financial transactions in the EU
2021This chapter looks at the politics of Financial Transaction Tax (FTT) in the EU. It argues that the original European Commission proposal in 2011 to tax transactions of equities and derivatives in the secondary market quickly triggered a battle of ideas. Pro-FTT actors highlighted the moral and normative desirability of the FTT and argued that it would
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A Financial Transaction Tax for Europe?
EC Tax Review, 2011In this article, the concept of a tax on financial transactions in Europe is discussed. In the wake of the financial crisis of 2007, the European Union (EU) as well as single Member States are considering imposing a tax on financial transactions to mitigate short-term speculative trading and to generate substantial tax revenue to refinance the costs ...
Benjamin Cortez, Thorsten Vogel
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The Potential of Financial Transactions Taxes
2013The purpose of this paper is to examine the potentials of a range of financial transaction taxes (hereafter FTT). In the literature this term has included a wide range of different taxes: securities transaction tax, levied on transactions including equity, debt and their derivatives; currency transaction tax imposed on foreign exchange transactions ...
Philip Arestis, Malcolm Sawyer
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The Financial Transactions Tax versus (?) the Financial Activities Tax
SSRN Electronic Journal, 2012In both Europe and the United States, there has been much recent debate regarding whether, in response to the 2008 financial crisis, one should enact a financial transactions tax (FTT) or a financial activities tax (FAT) – commonly viewed as mutually exclusive alternatives.
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Financial transactions taxes [PDF]
, 2011 This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions taxes (FTT). It includes examples of FTT in the wider context, for example, on stocks and derivatives, currency transactions, and tangible property.
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Transaction Taxes and Financial Market Equilibrium
The Journal of Business, 1998The author explores the effects of trade-size dependent transaction taxes on market liquidity and information acquisition. Transaction taxes cause strategic informed traders to scale back their aggregate trading, which, surprisingly, causes both market liquidity and informed investor profits to decline in the level of the tax.
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