International financial flows and transaction taxes: survey and options
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt/Main
Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss.
1995
|
| Schriftenreihe: | Frankfurter volkswirtschaftliche Diskussionsbeiträge
62 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 52 S. |
Internformat
MARC
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| 245 | 1 | 0 | |a International financial flows and transaction taxes |b survey and options |c by Paul Bernd Spahn |
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Datensatz im Suchindex
| _version_ | 1808046629094162432 |
|---|---|
| adam_text |
-2
TABLE
OF
CONTENTS
1.
INTRODUCTION
.4
2.
THE
NATURE
OF
THE
TOBIN
TAX
.
5
3.
THE
TOBIN
TAX
IN
THE
LITERATURE
.
7
3.1
GENERAL
ASPECTS
.
7
3.2
SPECIFIC
CONTRIBUTIONS
.
8
4.
TAX
POLICY
ISSUES
.
10
4.1
FISCAL
VERSUS
MONETARY
POLICIES
.
10
4.2
FINANCIAL
MARKET
EFFICIENCY
AND
STABILITY
.
13
4.2.1
TRANSACTION
COSTS
.
13
4.2.2
LIQUIDITY
.
14
4.2.3
VOLATILITY
.
16
4.3
RESOURCE
ALLOCATION
AND
TAX
INCIDENCE
.
17
5.
ISSUES
OF
TAX
DESIGN:
THE
FOUR
DILEMMAS
OF
THE
TOBIN
TAX
.
19
5.1
THE
TAX
BASE
.
20
5.1.1
T
AXABLE
TRADERS
.
20
5.1.2
TAXABLE
TRANSACTIONS
.
21
5.2
THE
TAX
RATE
.
24
5.3
TAX
REVENUE
.25
5.4
TAX
ASSIGNMENT
.
26
6.
ADMINISTRATIVE
AND
OPERATIONAL
ISSUES
.
27
-3
-
7.
A
BLUEPRINT
FOR
OPTIONS
.
29
7.1
GENERAL
REMARKS
.
30
7.2
THE
UNDERLYING
TRANSACTION
TAX
.
30
7.3
THE
EXCHANGE
SURCHARGE
.
31
7.3.1
DISCRETIONARY
TAX
.
31
7.3.2
QUANTITY-ORIENTED
TAX
.
32
7.3.3
PRICE-ORIENTED
TAX
.32
7.4
UNILATERAL
APPLICATION
OF
THE
SCHEME
.34
7.5
STRUCTURAL
IMPLICATIONS
OF
THE
SCHEME
.
35
8.
CONCLUSIONS
.
36 |
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| author | Spahn, Paul Bernd 1939- |
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| author_facet | Spahn, Paul Bernd 1939- |
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| bvnumber | BV010326639 |
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| id | DE-604.BV010326639 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-22T00:47:12Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006872505 |
| oclc_num | 75601534 |
| open_access_boolean | |
| owner | DE-12 DE-83 |
| owner_facet | DE-12 DE-83 |
| physical | 52 S. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. |
| record_format | marc |
| series | Frankfurter volkswirtschaftliche Diskussionsbeiträge |
| series2 | Frankfurter volkswirtschaftliche Diskussionsbeiträge |
| spelling | Spahn, Paul Bernd 1939- Verfasser (DE-588)172380677 aut International financial flows and transaction taxes survey and options by Paul Bernd Spahn Frankfurt/Main Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. 1995 52 S. txt rdacontent n rdamedia nc rdacarrier Frankfurter volkswirtschaftliche Diskussionsbeiträge 62 Internationale Kapitalbewegung (DE-588)4162044-6 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Internationale Kapitalbewegung (DE-588)4162044-6 s Steuer (DE-588)4057399-0 s DE-604 Frankfurter volkswirtschaftliche Diskussionsbeiträge 62 (DE-604)BV004060045 62 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006872505&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Spahn, Paul Bernd 1939- International financial flows and transaction taxes survey and options Frankfurter volkswirtschaftliche Diskussionsbeiträge Internationale Kapitalbewegung (DE-588)4162044-6 gnd Steuer (DE-588)4057399-0 gnd |
| subject_GND | (DE-588)4162044-6 (DE-588)4057399-0 |
| title | International financial flows and transaction taxes survey and options |
| title_auth | International financial flows and transaction taxes survey and options |
| title_exact_search | International financial flows and transaction taxes survey and options |
| title_full | International financial flows and transaction taxes survey and options by Paul Bernd Spahn |
| title_fullStr | International financial flows and transaction taxes survey and options by Paul Bernd Spahn |
| title_full_unstemmed | International financial flows and transaction taxes survey and options by Paul Bernd Spahn |
| title_short | International financial flows and transaction taxes |
| title_sort | international financial flows and transaction taxes survey and options |
| title_sub | survey and options |
| topic | Internationale Kapitalbewegung (DE-588)4162044-6 gnd Steuer (DE-588)4057399-0 gnd |
| topic_facet | Internationale Kapitalbewegung Steuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006872505&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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