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1
Distributional effects of taxing financial transactions and the low interest rate environment
Schäfer, Dorothea
-
2016
The study aims to assess the distributional effects of taxing financial transactions including a focus on gender. It specifically investigates the impact of the low interest rate environment on tax revenues and distribution. The first part of the study is explorative, aiming to develop a concept...
Persistent link: https://www.econbiz.de/10011546990
Saved in:
2
EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung
Schäfer, Dorothea
- In:
Vierteljahrshefte zur Wirtschaftsforschung
82
(
2013
)
1
,
pp. 177-190
Die Europäische Kommission hat 2013 einen Richtlinienentwurf vorgestellt, der die Einführung der Finanztransaktionssteuer für elf Mitgliedsstaaten vorsieht. Die Steuer zielt auf Finanzinstitute, zwischen denen 85 Prozent des Handels mit Finanzinstrumenten stattfindet. Privathaushalte sind nur...
Persistent link: https://www.econbiz.de/10010378069
Saved in:
3
EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommensund Vermögensverteilung
Schäfer, Dorothea
- In:
Vierteljahrshefte zur Wirtschaftsforschung
82
(
2013
)
1
,
pp. 177-190
Die Europäische Kommission hat 2013 einen Richtlinienentwurf vorgestellt, der die Einführung der Finanztransaktionssteuer für elf Mitgliedsstaaten vorsieht. Die Steuer zielt auf Finanzinstitute, zwischen denen 85 Prozent des Handels mit Finanzinstrumenten stattfindet. Privathaushalte sind nur...
Persistent link: https://www.econbiz.de/10010399588
Saved in:
4
EU-Finanztransaktionssteuer und ihre Auswirkung auf Einkommens- und Vermögensverteilung
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...
Persistent link: https://www.econbiz.de/10011128118
Saved in:
5
Financial Sector Taxation
Commission, European
-
General Directorate Taxation and Custom Union, European …
-
2010
The European Commission services published a staff working document assessing the Financial Transactions Tax (FTT) and the Financial Activities Tax (FAT).
Persistent link: https://www.econbiz.de/10008739184
Saved in:
6
Elasticities of Financial Instruments, Profits and Remuneration
General Directorate Taxation and Custom Union, European …
-
2011
The European Commission has asked Copenhagen Economics to undertake a study on the tax elasticity and semi-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing forward all empirical studies that have analysed how...
Persistent link: https://www.econbiz.de/10010553475
Saved in:
7
Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
PriceWaterhouseCoopers
-
General Directorate Taxation and Custom Union, European …
-
2012
the Commission has instructed PwC to provide a review of the current tax provisions directed at the Financial Sector and financial instruments. The content of the Study is limited to the questions raised by the Commission in the questionnaires provided and is subject to certain limitations in...
Persistent link: https://www.econbiz.de/10010553477
Saved in:
8
Innovative Financing at a Global Level
Commission, European
-
General Directorate Taxation and Custom Union, European …
-
2010
improving market efficiency and stability could be reaped, in particular by putting a price on
risk
-taking in the financial …
Persistent link: https://www.econbiz.de/10008492042
Saved in:
9
Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
Commission, European
-
General Directorate Taxation and Custom Union, European …
-
2010
The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous edition, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is on the consequences of the global economic and...
Persistent link: https://www.econbiz.de/10008671851
Saved in:
10
Innovative Financing at a Global Level
Commission, European
-
General Directorate Taxation and Custom Union, European …
-
2010
improving market efficiency and stability could be reaped, in particular by putting a price on
risk
-taking in the financial …
Persistent link: https://www.econbiz.de/10008522647
Saved in:
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