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Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer

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  • Michael Heinrich

Abstract

The plans to introduce a Financial Transaction Tax (FTT) in several euro zone members is gradually taking shape. Even a projected tax collection in only eleven countries promises substantial new tax revenues, because the legislation provides few exemptions. Due to the different methods used by existing national financial taxes, their experience can neither prove the effectiveness nor the harmfulness of the new FTT. The alleged disadvantages, especially for banking and insurance clients as well as for smaller companies, appear to be over-stated. However, the control effects are so weak that future financial crises cannot be avoided solely by the tax. Nonetheless, the fiscal attractiveness and political expediency of the tax make its introduction likely. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013

Suggested Citation

  • Michael Heinrich, 2013. "Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(4), pages 238-242, April.
    • Handle: RePEc:spr:wirtsc:v:93:y:2013:i:4:p:238-242
    DOI: 10.1007/s10273-013-1515-3
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    More about this item

    Keywords

    H21; H22; H23; H25; H26;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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