Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/171987 
Autor:innen: 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
IFS Report No. R123
Verlag: 
Institute for Fiscal Studies (IFS), London
Zusammenfassung: 
This paper describes how the economic reach of stamp duty is in practice very limited; explains why it nevertheless causes a range of problems; shows how the scope of SDRT could be expanded to cover the transactions in relation to which stamp duty currently raises revenue for the Exchequer; argues that stamp duty can and should on that basis be abolished; and identifies the key benefits that this would have for practitioners, taxpayers and the Exchequer. This paper does not suggest that the existing tax yield from UK stamp taxes on transfers of securities be in any way reduced. It merely proposes a means of streamlining the way in which that tax is collected.
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-1-911102-28-1
Dokumentart: 
Research Report

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