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SSRN
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Taxing Financial Transactions: Issues and Evidence

SSRN Electronic Journal
2011
  • 2
    Citations
  • 1,951
    Usage
  • 0
    Captures
  • 1
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Citations
    2
    • Citation Indexes
      2
  • Usage
    1,951
    • Abstract Views
      1,637
    • Downloads
      314
  • Mentions
    1
    • Blog Mentions
      1
      • Blog
        1
  • Ratings
    • Download Rank
      193,506

Article Description

In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.

Bibliographic Details

Thornton Matheson

Elsevier BV

Cross country analysis; Economic models; Financial assets; Financial sector; Group of Twenty; Revenue measures; Securities markets; Stock markets; Tax rates; Taxation; Taxes

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