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Elasticities of Financial Instruments, Profits and Remuneration

  • Copenhagen Economics
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    The European Commission has asked Copenhagen Economics to undertake a study on the tax elasticity and semi-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing forward all empirical studies that have analysed how the financial sector responds to taxes. We look at responses in three broad areas: 1) their location, 2) their financial activities, and 3) their transactions.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_30_en.pdf
    File Function: final version, 2012
    Download Restriction: no

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 30.

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    Length: 67 pages
    Date of creation: Dec 2011
    Date of revision:
    Handle: RePEc:tax:taxpap:0030
    Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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    11. Eric J. Bartelsman & Roel Beetsma, 2000. "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," CESifo Working Paper Series 324, CESifo Group Munich.
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    13. Zsolt Darvas & Jakob von Weizs„cker, 2010. "Financial Transaction Tax: Small is Beautiful," IEHAS Discussion Papers 1019, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
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    25. Hu, Shing-yang, 1998. "The effects of the stock transaction tax on the stock market - Experiences from Asian markets," Pacific-Basin Finance Journal, Elsevier, vol. 6(3-4), pages 347-364, August.
    26. John Y. Campbell & Kenneth A. Froot, 1994. "International Experiences with Securities Transaction Taxes," NBER Chapters, in: The Internationalization of Equity Markets, pages 277-308 National Bureau of Economic Research, Inc.
    27. Umlauf, Steven R., 1993. "Transaction taxes and the behavior of the Swedish stock market," Journal of Financial Economics, Elsevier, vol. 33(2), pages 227-240, April.
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    37. repec:aei:rpaper:25839 is not listed on IDEAS
    38. Thiess Buettner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo Group Munich.
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