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Taxation

Practicalities of the Tobin Tax

Practicalities of the Tobin Tax " Lionel Jospin recently called for the EU to consider the introduction of a Tobin tax on cross border capital flows. Heikki Patomäki, hoping to allay fears that without almost utopian co-operation between nation states the tax will remain a pipe dream, lays out a two step programme for the introduction of the Tobin Tax. The Tobin Tax: How to Make it Real. Towards a Socially Responsible and Democratic System of Global Governance by the Finnish Institute of International Affairs.

 

By Finnish Institute of International Affairs , Finland.

Taxation Policy Resource.


Foreign Direct Investment & EU Tax Harmonisation

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Foreign Direct Investment & EU Tax Harmonisation " What would the effect of tax competition between EU states be on foreign direct investment? The Centre d'Etudes Prospectives et d'Informations Internationales have provided this econometric analysis of the impact of taxes on the decision of firms to locate their activities in other countries. This is a sophisticated research paper which helps to shed light on the debate over the harmonisation of taxes in Europe. By Agnès Bénassy-Quéré, Lionel Fontagné and Amina Lahrèche-Révil.

 

By CEPII, France.

Taxation Policy Resource.