Podatek Tobina w nowej odsłonie : skuteczne remedium na kryzysy finansowe?

• Autorzy: Małgorzata Magdalena Hybka

Warianty tytułu

New Release of the Tobin Tax : Efective Remedy for the Financial Crisis?

• Języki publikacji: PL

Abstrakty

Zaproponowany przez J. Tobina podatek od transakcji walutowych, w opinii jego zwolenników, umożliwia ograniczenie skali spekulacji na rynkach walutowych i pozyskanie dodatkowych dochodów publicznych. Podatek ten ma jednak również wielu oponentów, podkreślających jego wady. Argumenty za i przeciw podatkowi Tobina stanowią istotny wątek poruszany w treści opracowania. Dokonano w nim przeglądu literatury na jego temat, nakreślono rys historyczny rozwoju jego koncepcji i scharakteryzowano ekonomiczne implikacje opodatkowania transakcji walutowych. Celem opracowania jest także wskazanie potencjalnej wydajności fiskalnej rozpatrywanego podatku w zależności od zakresu zastosowania i wysokości stawek podatkowych. (abstrakt oryginalny)

EN

Currency transaction tax, which was proposed by J. Tobin, is considered by supporters as a means of reducing speculations on financial markets and generating public revenues. There are also many opponents of this tax, who point out its disadvantages. Arguments for and against Tobin tax represent an important issue analyzed in this paper. The author reviews literature about this tax, presents historical outline of the development of its concept and characterizes economic implications of its implementation. Moreover the aim of this paper is to demonstrate potential collection efficiency of the Tobin tax depending on the tax base and tax rates. (original abstract)

Słowa kluczowe

PL

Podatek Tobina; Opodatkowanie; Transakcje walutowe

EN

Tobin tax; Taxation; Foreign Currency Transactions

• Czasopismo: Prace Naukowe Wyższej Szkoły Bankowej w Gdańsku
• Rocznik: 2013
• Tom: 23 Polityka ekonomiczna i rynki finansowe a funkcjonowanie gospodarki
• Strony: 139--152

Twórcy

autor

Małgorzata Magdalena Hybka

• Uniwersytet Ekonomiczny w Poznaniu

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