Financial Transactions Taxes /

Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a 'Tobin tax.' This paper suggests that these t...

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Bibliografiske detaljer
Hovedforfatter: Stotsky, Janet
Andre forfattere: Shome, Parthasarathi
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 1995.
Serier:IMF Working Papers; Working Paper ; No. 1995/077
Online adgang:Full text available on IMF
Beskrivelse
Summary:Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a 'Tobin tax.' This paper suggests that these taxes would probably not produce the desired effects and would be difficult to design and implement. It is unclear that the possible advantages in reducing some short-term speculative trading would outweigh the possible disadvantages in impairing the efficiency of financial markets. From an administrative perspective, without a broad international consensus and application, these taxes are likely to be easily avoided.
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Fysisk beskrivelse:1 online resource (20 pages)
Format:Mode of access: Internet
ISSN:1018-5941
Adgang:Electronic access restricted to authorized BRAC University faculty, staff and students