| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4587 |
| 来源ID | Working Paper 4587 |
| International Experiences with Securities Transaction Taxes | |
| John Y. Campbell; Kenneth A. Froot | |
| 发表日期 | 1993-12-01 |
| 出版年 | 1993 |
| 语种 | 英语 |
| 摘要 | This paper studies the international experience with securities transaction taxes (STTs), using the Swedish and British systems as case studies. We argue that STTs are best thought of as taxes on different resources used in transactions: domestic brokerage services in the case of Sweden, and registration services in the British case. STTs give investors incentives to economize on the taxed resources by shifting trading to foreign markets or untaxed assets, or by reducing the volume of trade. We show that these effects can be important. Estimated revenues from an STT will be correspondingly overstated if they ignore such behavioral effects. |
| 主题 | Public Economics |
| URL | https://www.nber.org/papers/w4587 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561969 |
| 推荐引用方式 GB/T 7714 | John Y. Campbell,Kenneth A. Froot. International Experiences with Securities Transaction Taxes. 1993. |
| 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 | ||
| w4587.pdf（3837KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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