FINANCIAL TRANSACTION TAXES IN THEORY AND PRACTICE

被引：26

作者：

Burman, Leonard E. ^{[1
]}

Gale, William G. ^{[2
]}

Gault, Sarah ^{[1
]}

Kim, Bryan ^{[2
]}

Nunns, Jim ^{[1
]}

Rosenthal, Steve ^{[1
]}

机构：

[1] Urban Inst, Urban Brookings Tax Policy Ctr, Washington, DC 20037 USA

[2] Brookings Inst, Retirement Secur Project & Urban Brookings Tax Po, Washington, DC 20036 USA

来源：

NATIONAL TAX JOURNAL | 2016年 / 69卷 / 01期

关键词：

financial transaction tax; taxation of financial sector; FTT design; FTT revenues; FTT distributional effects; VOLATILITY; GROWTH; BEHAVIOR; COSTS; TOO;

D O I：

10.17310/ntj.2016.1.06

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We explore issues related to a financial transaction tax (FTT) in the United States. We trace the history and current practice of the tax in the United States and other countries, review evidence of its impact on financial markets, and explore the key design issues any such tax must address. We present new revenue and distributional effects of a hypothetical relatively broad-based FTT in the United States, finding that, at a base rate of 0.34 percent, it could raise a maximum of about 0.4 percent of GDP ($75 billion in 2017) in a highly progressive manner

引用

页码：171 / 216

页数：46