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来源类型 | Journal Article |
规范类型 | 其他 |
Financial Transaction Taxes in Theory and Practice | |
Leonard E. Burman; William G. Gale; Sarah Gault; Bryan Kim; James R. Nunns; Steven M. Rosenthal | |
发表日期 | 2016-02-25 |
出版年 | 2016 |
语种 | 英语 |
概述 | We explore issues related to a financial transaction tax (FTT) in the United States. We trace the history and current practice of the tax in the United States and other countries, review evidence of its impact on financial markets, and explore the key design issues any such tax must address. We present new revenue and distributional effects of a hypothetical relatively broad-based FTT in the United States, |
摘要 | We explore issues related to a financial transaction tax (FTT) in the United States. We trace the history and current practice of the tax in the United States and other countries, review evidence of its impact on financial markets, and explore the key design issues any such tax must address. We present new revenue and distributional effects of a hypothetical relatively broad-based FTT in the United States, finding that, at a base rate of 0.34 percent, it could raise a maximum of about 0.4 percent of GDP ($75 billion in 2017) in a highly progressive manner. Originally published in National Tax Journal, March 2016, 69 (1), 171–216. Reprinted with permission.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/financial-transaction-taxes-theory-and-practice-0 |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/479195 |
推荐引用方式 GB/T 7714 | Leonard E. Burman,William G. Gale,Sarah Gault,et al. Financial Transaction Taxes in Theory and Practice. 2016. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
2000634-financial-tr(445KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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