Schäfer, Dorothea - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 177-190
In 2013 the European Commission presented a draft for a directive to introduce the financial transaction tax among eleven member states. The tax targets financial institutes among which 85 percent of the trading occurs. However, households owning stocks, bonds and shares of funds are also...