European Parliament Library

Taxing Financial Transactions :, An Assessment of Administrative Feasibility, John Brondolo

This paper considers how a tax on financial transactions could be applied to three broad and partially overlapping categories of financial instruments: (1) exchange-traded instruments; (2) over-the-counter instruments; and, (3) foreign exchange instruments. For each category, the paper examines the factors that would facilitate or complicate the administration of a financial transactions tax, the options for collecting the tax, the types of compliance risks that are likely to be encountered, and measures for mitigating these risks
Table Of Contents
Cover Page; Title Page; Copyright Page; Contents; I. Introduction; II. Exchange-Traded Instruments; A. Market Organization, Instruments, and Regulatory Environment; 1. Common Exchange-Traded Instruments; 1. The Operations of a Clearinghouse; B. Administrative Options and Their Feasibility; C. Compliance Risks and Risk Mitigation; 2. Sweden's Experience with an FTT during the 1980's; D. Summary Assessment; III. Over-The-Counter Instruments; A. Market Organization, Instruments, and Regulatory Environment; 2. Common Over-the-Counter Instruments; 3. Common Foreign Exchange Instruments
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (110 p.)
Specific Material Designation
Form Of Item

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