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- Inwinkl, Petra, et al.
(författare)
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Currency transaction tax and its conformity with the free movement of capital and monetary policy
- 2012
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Ingår i: Steuer und Wirtschaft. - 0341-2954. ; 10:1
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Taxation of financial transactions and currency exchange has been discussed and debated by economists and politicians ever since John Keynes first called for a taxation of stock market transactions. The financial crisis 2008-2009 and the vast expansion of currency exchange markets have intensified discussion on introducing regulatory practice to the currency exchange in the EU. By imposing a currency transaction tax, even at a very low rate, large sums of money could be collected to supplement the EU budget, meet UN Millennium Goals, or create a common rescue fund for bailing out economies in financial distress. However, imposing a tax on currency exchange is not possible without taking the supranational legal body of the EU into consideration. This study takes an initial look at the legal aspects of implementing a currency transaction tax, namely: Is implementation of a currency transaction tax compatible with the free movement of capital and the ESCB’s exclusive right to set monetary policy in the Euro zone?
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