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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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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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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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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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2015
No subject is more certain to raise the hackles of traders in financial institutions than a financial transaction tax, however small. Measured for unleashing a torrent of abuse, it even edges out, in the City of London,, the question of continuing to be part of the European Union. The traditional banker’s response, something I initially bought into, is
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No subject is more certain to raise the hackles of traders in financial institutions than a financial transaction tax, however small. Measured for unleashing a torrent of abuse, it even edges out, in the City of London,, the question of continuing to be part of the European Union. The traditional banker’s response, something I initially bought into, is
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Update on Financial Transaction Tax
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2013The 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.
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Tax Aspects of Financial Market Transactions
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016The 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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The Financial Transactions Tax versus (?) the Financial Activities Tax
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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The European Financial Transaction Tax: Update
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2013The 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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