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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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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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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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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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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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The proposed EU Financial Transaction Tax
Journal of Investment Compliance, 2013PurposeThe purpose of this paper is to explain the background, scope, applications, criticisms, and UK legal challenge of the European Union's Financial Transaction Tax (FTT).Design/methodology/approachThe paper explains the “enhanced cooperation” from the 11 member states implementing the FTT; revenue expected from the FTT; financial transactions ...
Neil Macleod, Robert Gaut
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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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Financial Transaction Tax Contributes to More Sustainability in Financial Markets [PDF]
SSRN 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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