Evidence-based policy-making? The Commission's proposal for an FTT

Maffini, Giorgia and Vella, John (2015) Evidence-based policy-making? The Commission's proposal for an FTT. Centre for Business Taxation, Oxford.

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The central conclusion of this paper is that the Commission’s evidence is not persuasive and does not make the case for an FTT. Whilst some of the objectives pursued by the proposals are reasonable, others are questionable. More importantly, the Commission’s evidence does not support the choice of the FTT as the instrument which is best suited to achieve these objectives. More targeted and more efficient instruments should and could be used to achieve these objectives.

Item Type: Other Working Paper
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 08 Feb 2017 14:25
Last Modified: 08 Feb 2017 14:25
Funders: n/a
URI: http://eureka.sbs.ox.ac.uk/id/eprint/6286

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