Security transaction taxes: issues and evidence

被引：15
|
作者：
Matheson, Thornton [1 ]
机构：
[1] Int Monetary Fund, Washington, DC 20431 USA
来源：
INTERNATIONAL TAX AND PUBLIC FINANCE | 2012年 / 19卷 / 06期
关键词：
Financial transaction tax; Tobin tax; STOCK-RETURN VARIANCES; BID-ASK SPREAD; PRICE VOLATILITY; TRADING VOLUME; MARKET EQUILIBRIUM; FUTURES MARKETS; NOISE TRADERS; TOBIN TAX; COSTS; INFORMATION;
D O I：
10.1007/s10797-012-9212-5
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In reaction to the financial crisis, increased attention has recently been given to security transaction taxes (STTs) 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 STT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.
引用
收藏
页码：884 / 912
页数：29
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