The EU Commission’s proposal for a Financial Transaction Tax

Vella, John (2012) The EU Commission’s proposal for a Financial Transaction Tax. In: The Taxation Law and Policy Research Institute's 2012 biannual Prato company and tax seminar: Company Law and Tax Law in the Post-GFC Era, 24/09/2012-25/09/2012, Monash University Prato Centre, Australia..

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Abstract

In September 2011 the EU Commission put forward a proposal for an EU-wide Financial Transaction Tax. This article assesses the proposal. It starts by looking at the design of the tax before moving on to the objectives it is meant to achieve. Two questions are asked in relation to each objective: (i) is the objective reasonable? (ii) is the FTT the most adequate tool to obtain it? The conclusions reached are that a case can be made for pursuing some objectives but not others, and the FTT is not the most adequate tool to obtain them.

Item Type: Conference or Workshop Item (Paper)
Keywords: corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 25 Oct 2012 15:32
Last Modified: 23 Oct 2015 14:07
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4326

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