par Hemmelgarn, Thomas;Nicodème, Gaëtan
Référence Taxation and the Financial Crisis, Oxford University Press
Publication Publié, 2012-05
Partie d'ouvrage collectif
Résumé : The financial crisis has raised the question as to whether additional taxes on the financial sector would be advisable. This chapter offers an overview of the economics of a financial transaction tax and of a financial activities tax and describes countries' experiences with these taxes.