Ready for Implementation

Prêt pour la mise en œuvre

Bruno Jetin () and Lieven Denys
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Bruno Jetin: ACT - Analyse des Crises et Transitions - LABEX ICCA - UP13 - Université Paris 13 - Université Sorbonne Nouvelle - Paris 3 - CNRS - Centre National de la Recherche Scientifique - UPCité - Université Paris Cité - Université Sorbonne Paris Nord - Université Sorbonne Paris Nord
Lieven Denys: ULB - Université libre de Bruxelles

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Abstract: This study brings the important technical and legal details of the Currency Transaction Tax (CTT) to the debate table. It proves explicitly the feasibility of a CTT implementation and clarifies its political, technical, institutional and legal aspects. It is, so far, the most in-depth analysis of the possibilities of an implementation of the CTT and the challenges emerging from this implementation. Eventually, the implementation of a CTT depends on the political will and especially the pressure by the global justice movement on governments and decision makers. The technical feasibility of a sound project does not ensure its implementation, as politics are shaped by interest groups and power struggles. However, this study shows that there are no more formal, legal or technical excuses behind which opponents or hesitant supporters of a CTT can hide.

Keywords: Tobin Tax; Currency Transaction Tax; CTT; Global Taxes; Feasibility; European Union; Speculation; Financing for Development; International Treaty; European Law; Taxation; Revenues (search for similar items in EconPapers)
Date: 2005
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04967267v1
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Published in WEED. 2005

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