Czasopismo
Tytuł artykułu
Autorzy
Wybrane pełne teksty z tego czasopisma
Warianty tytułu
Podatek Tobina – odradzająca się koncepcja
Języki publikacji
Abstrakty
The social and economic consequences of the financial crisis have forced economists and politicians to seek the fiscal solutions which could be effective in bringing the economy onto the right growth path. However, such decisions also have macroeconomic effects which go beyond state boundaries. The introduction of new fiscal burdens and the modifications in tax rates influence the flow of capital which is susceptible to various changes in fiscal policy. The doctrinal proposition here is the concept of Tobin’s tax, the effectiveness of which depends on the consent of the international community to its implementation in their tax systems. The purpose of the article is to highlight the meaning of this tax in the context of globalization as well as the pros and cons of its use.
Czasopismo
Rocznik
Numer
Strony
83-96
Opis fizyczny
Daty
wydano
2012
Twórcy
autor
- Uniwersytet Ekonomiczny w Katowicach, jolanta.galuszka@ue.katowice.pl
Bibliografia
- Aziz S., International taxation alternatives and global governance, “Global Governance” 2005, vol. 11, no 2.
- Baker J., Dodd R., Weaver J. (ed.), Debating The Tobin Tax. New Rules for Global Finance, Published by New Rules for Global Finance Coalition Washington, DC 2003 Baker D., Why do we avoid financial-transactions taxes?, “Challenge” 2001, vol. 44, Issue 3.
- Eichengreen B., Tobin J., Wyplosz Ch., Two cases for throwing sand in the wheels of international finance, “Economic Journal” 1996, no 105.
- European Parliament: The Feasibility Of An International "Tobin Tax" Economic Affairs Series, ECON 107 EN (PE 168.215) – March 1999, www.europarl.europa.eu/workingpapers/econ/107_en.htm.
- Hag M., Kaul I., Grunberg I., The Tobin Tax: Coping with Financial Volatility, Oxford University Press, 1996.
- Hyo-Chan J., Financial regulation and Korea’s financial industry: the introduction of bank levies, “SERI Quarterly” 2010, vol. 3, Issue 4, October 2010.
- Kane M.A., Bootstraps and poverty traps: tax treaties as novel tools for development finance, “Yale Journal on Regulation” 2012, vol. 29, no 2. Keynes J.M., The General Theory of Employment, Interest, and Money, Macmillan, London 1936, [in:] A.M. Variato, The Keynesian Root of the Tobin Tax, University of Bergamo, Bergamo, Italy 2003.
- Labonté R., The global financial crisis and health: scaling up our effort, “Canadian Journal of Public Health” 2009, vol. 100, Issue 3.
- Mende A., Menkhoff L., Tobin Tax Effects Seen from the Foreign Exchange Market's Microstructure, Discussion paper no 268, January 2003, http://faculty.haas.berkeley.edu.
- O’Brien R., Global Financial Integration: The End of Geography, Royal Institute of International Affairs, London 1992.
- Palley T.I., Speculation and Tobin taxes: why sand in the wheels can increase economic efficiency, “Journal of Economics” 1999, vol. 69, American Federation of Labor and Congress of Industrial Organizations (AFL-CIO), Technical Working Paper no T015 (1999).
- Pollin R., Baker D., Schaberg M., Securities Transactions Tax for U.S. Financial Markets, Paper presented to the conference in honor of Hyman P. Minsky, Jerome Levy Institute, Annandale-on-Hudson, 1999, April 21-23, [in:] T. Palley, Destabilizing Speculation and the Case for an International Currency Transactions Tax, Journal Title: “Challenge”, vol. 44, Issue 3.
- Roy E. Allen, Financial Crises and Recession in the Global Economy, Edward Elgar Publication, Cheltenham 2000.
- Shvedov M., Transaction Tax General Overview. CRS Report for Congress, Order Code RL 32266, 2004.
- Spahn P.B., The Tobin Tax and Exchange Rate Stability Finance & Development/ June 1996, www.imf.org/external/pubs/ft/fandd/1996/06/pdf/spahn.pdf.
- Stiglitz J.E., Using tax policy to curb speculative short-term trading, “Journal of Financial Services Research” 1989, no 3.
- Tobin J., A currency transactions tax: why and how, “Open Economics Review” 1996, no 7.
- Tobin J., A proposal for international monetary reform, “Eastern Economic Journal” 1978, no 4(3-4), July/October.
- Weissman R., Sand in the gears: the case for a tax on financial speculation, “The American Prospect”, vol. 21, Issue 5, June 2010.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.desklight-d3e14ade-977b-4804-aa6d-c6aee9b02987