Security transaction taxes: issues and evidence

Thornton Matheson ()

International Tax and Public Finance, 2012, vol. 19, issue 6, 884-912

Abstract: 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. Copyright Springer Science+Business Media, LLC 2012

Keywords: Financial transaction tax; Tobin tax; H21; G18 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/s10797-012-9212-5

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