Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/110306
Authors: 
Heinrich, Michael
Year of Publication: 
2013
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Publisher:] Springer [Place:] Heidelberg [Volume:] 93 [Year:] 2013 [Issue:] 4 [Pages:] 238-242
Abstract: 
Elf Euroländer haben beschlossen, auf Basis eines EU-Richtlinienentwurfs eine Finanztransaktionssteuer einzuführen. Der Autor untersucht hier das zugrunde liegende Konzept und die Gestaltungsparameter. Die verzerrende Wirkung dieser Steuer hält er für gering, das Aufkommen wird wohl nicht sehr hoch ausfallen. Die Bürger wünschen sich aber eine Beteiligung der Finanzbranche an den Kosten der Krise, und dafür stellt die Steuer ein Symbol dar.
Abstract (Translated): 
The plans to introduce a Financial Transaction Tax (FTT) in several euro zone members is gradually taking shape. Even a projected tax collection in only eleven countries promises substantial new tax revenues, because the legislation provides few exemptions. Due to the different methods used by existing national financial taxes, their experience can neither prove the effectiveness nor the harmfulness of the new FTT. The alleged disadvantages, especially for banking and insurance clients as well as for smaller companies, appear to be over-stated. However, the control effects are so weak that future financial crises cannot be avoided solely by the tax. Nonetheless, the fiscal attractiveness and political expediency of the tax make its introduction likely.
JEL: 
H21
H22
H23
H25
H26
Persistent Identifier of the first edition: 
Document Type: 
Article

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