Series: IMF Working Papers
Author(s): John Brondolo
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 August 2011
Keywords: financial transactions tax, otc, financial instruments, bonds, tax liability, otc transactions, General Financial Markets: Government Policy and Regulation, Corporate Finance and Governance: Government Policy and Regulation, Taxation, Subsidies
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 instrume...