Evidence-based policy making? The Commission¡¯s Proposal for an FTT

Giorgia Maffini () and John Vella ()
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Giorgia Maffini: Oxford University Centre for Business Taxation and Dondena Centre at Bocconi University, Milan
John Vella: Oxford University Centre for Business Taxation

No 1515, Working Papers from Oxford University Centre for Business Taxation

Abstract: The central conclusion of this paper is that the Commission¡¯s evidence is not persuasive and does not make the case for an FTT. Whilst some of the objectives pursued by the proposals are reasonable, others are questionable. More importantly, the Commission¡¯s evidence does not support the choice of the FTT as the instrument which is best suited to achieve these objectives. More targeted and more efficient instruments should and could be used to achieve these objectives.

Date: 2015
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