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Evaluation of the Financial Transaction Tax in the Light of the Optimal Taxation Theory


  • Malgorzata Twarowska

    (Maria Curie Sklodowska University, Poland)

  • Jolanta Szolno-Koguc

    (Maria Curie Sklodowska University, Poland)


The aim of the research is to assess the proposal of the financial transaction tax according to the optimal taxation theory. The research is based on a comparative analysis of the characteristics of optimal taxation and the characteristic of the financial transaction tax. The assessment mainly considers objectives, efficiency, economic equality and costs of taxation. The optimal taxation theory is looking for a tax system, which is maximizing social welfare and minimizing the cost of the fiscal process. The analysis would verify whether the tax proposed by the European Commission has the optimal taxation features.

Suggested Citation

  • Malgorzata Twarowska & Jolanta Szolno-Koguc, 2015. "Evaluation of the Financial Transaction Tax in the Light of the Optimal Taxation Theory," Managing Intellectual Capital and Innovation for Sustainable and Inclusive Society: Managing Intellectual Capital and Innovation; Proceedings of the MakeLearn and TIIM Joint International Conference 2, ToKnowPress.
  • Handle: RePEc:tkp:mklp15:755-764

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    Cited by:

    1. Jorge Núñez Ferrer & Jacques Le Cacheux & Giacomo Benedetto & Mathieu Saunier & Fabien Candau & Claude Emonnot & Florence Touya & Jorgen Mortensen & Aymeric Potteau & Igor Taranic, 2016. "Study on the potential and limitations of reforming the financing of the eu budget
      [Perspectives et limites pour réformer le financement du budget de l’UE]
      ," Working Papers hal-01880654, HAL.


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