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Elasticities of Financial Instruments, Profits and Remuneration

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  • 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
    Handle: RePEc:tax:taxpap:0030
    Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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