Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147996
Authors: 
Schäfer, Dorothea
Year of Publication: 
2016
Series/Report no.: 
DIW Discussion Papers 1609
Abstract: 
The study aims to assess the distributional effects of taxing financial transactions including a focus on gender. It specifically investigates the impact of the low interest rate environment on tax revenues and distribution. The first part of the study is explorative, aiming to develop a concept for the assessment. This is because the role of low or even negative interest rates is not yet specifically considered in the context of FTT. In the second part, the challenge is to find appropriate data for European countries in order to assess distributional effects. The study also highlights the existing data gaps that prevent a long-term evaluation of FTT with regard to tax revenues, impact, and distributional consequences.
Subjects: 
risk
European Union
financial transactions
tax burden
social sustainability
JEL: 
G20
H21
H22
H23
Document Type: 
Working Paper

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