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Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs


  • BADOI Mariana

    (Bucharest University of Economic Studies)

  • BRINZA Diana

    (Bucharest University of Economic Studies)


In economies in which pension obligations are substantial, it is important that there is a high degree of trust in the financial reporting of pensions by employers and by pension plans. The objective of this paper is to assess legal considerations regarding the introduction and implement of financial transaction tax mechanisms in private pension system. In line with this objective, an understanding of causes, implications, solutions for pensions is essential to being able to efficiently and effectively create a secure fiscal environment.

Suggested Citation

  • BADOI Mariana & BRINZA Diana, 2012. "Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(1), pages 75-81.
  • Handle: RePEc:blg:reveco:v:supplement:y:2012:i:1:p:75-81

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    References listed on IDEAS

    1. Wilko Bolt & Alexander F. Tieman, 2004. "Banking Competition, Risk and Regulation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(4), pages 783-804, December.
    2. Barrell, Ray & Davis, E. Philip & Karim, Dilruba & Liadze, Iana, 2010. "Bank regulation, property prices and early warning systems for banking crises in OECD countries," Journal of Banking & Finance, Elsevier, vol. 34(9), pages 2255-2264, September.
    3. Currie, Carolyn, 2006. "A new theory of financial regulation: Predicting, measuring and preventing financial crises," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(1), pages 48-71, February.
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    More about this item


    private pension; pension funds; evaluation of financial instruments; derivative instruments; financial transaction tax (FTT).;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • J14 - Labor and Demographic Economics - - Demographic Economics - - - Economics of the Elderly; Economics of the Handicapped; Non-Labor Market Discrimination
    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development


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