Security transaction taxes: issues and evidence
Security transaction taxes: issues and evidence
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DOI：
10.1007/s10797-012-9212-5
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发表时间：
2012-02
影响因子：
1
通讯作者：
Thornton Matheson
中科院分区：
文献类型：
--
作者：
Thornton Matheson
为了应对金融危机，证券交易税（STT）作为（1）为各种可能的目的筹集收入和/或（2）帮助抑制金融市场过度的手段，近来受到了越来越多的关注。本文回顾了现有的理论和证据的有效性的短期信托在履行这些任务，其潜在的影响，并在设计这种税收面临的关键问题。
In reaction to the financial crisis, increased attention has recently been given to security transaction taxes (STTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an STT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.