Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/52793 
Autor:innen: 
Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
WIDER Discussion Paper No. 2003/83
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
This paper explores two proposals to tax financial flows in developing economies—the package of policies implemented to various degrees by Chile and Colombia during the 1990s, widely referred to today as the Chilean model—and securities transactions taxes (STTs). I find that each provides a viable mechanism to raise revenue in some developing countries. Both can be introduced unilaterally (with the prospect of multilateral coordination in the future); both are progressive in their incidence, and in the case of the STT, represents an administratively manageable form of revenue collection. I also find that each entails double dividends that manifest in greater domestic and international macroeconomic stability.
Schlagwörter: 
securities transaction taxes
international private capital flows
financing for development
double dividends
taxation
financial flows
JEL: 
H2
H5
O23
E62
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
225.51 kB





Publikationen in EconStor sind urheberrechtlich geschützt.